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Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Class A Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 0.00001	$ 10
Ordinary shares, shares authorized	9,999,996,000,000	6,000,000
Ordinary shares, shares issued	2,937,921	1,326,953
Ordinary shares, shares outstanding	2,937,921	1,326,953
Class B Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 0.00001	$ 10
Ordinary shares, shares authorized	4,000,000	4,000,000
Ordinary shares, shares issued	2,243,776	2,243,776
Ordinary shares, shares outstanding	2,243,776	2,243,776

Intangible Assets, Net

12 Months Ended

Dec. 31, 2023

Intangible Assets, Net [Abstract]

INTANGIBLE ASSETS, NET

8. INTANGIBLE ASSETS, NET

	December 31, 2023		December 31, 2022
Gross carrying amount
Prepaid patented licenses	$	728,205	$	1,038,205
Computer software		223,858		223,858
		952,063		1,262,063

Less: accumulated amortization and impairment
Prepaid patented licenses		728,205		474,131
Computer software		76,511		35,227
		804,716		509,358

Intangible assets, net
Prepaid patented licenses		-		564,074
Computer software		147,347		188,631
Intangible assets, net	$	147,347	$	752,705

As of December 31, 2022, the Group has capitalized eight of the exclusive licenses, which includes seven patented technologies in relation to the Group’s therapeutics segment respectively. Pursuant to the license agreements, the Group paid upfront payments and became the exclusive licensee to prosecute certain patents developed or licensed under the applicable agreements.

For the year ended December 31, 2023, the Group terminated two of the licenses. The Group is also in the process of terminating the other six licenses, and hence the Group considered that the carrying amount of these intangible assets are not recoverable and are fully impaired. As a result, the Group recorded $519,496 impairment loss on intangible assets in research and development expenses. Besides, an impairment loss related to the computer software for Hong Kong healthcare services amounted to $1,841 was recorded in other operating expenses, as the Group considered that the carrying amount of these intangible assets are not recoverable and are fully impaired. For the year ended December 31, 2022, a loss on disposal of $205,189 related to a patented license was recognized in research and development expenses. For the year ended December 31, 2021, no impairment loss and gain or loss on disposal was recorded.

Prepaid patented licenses and computer software are finite-lived intangible assets which are amortized over their estimated useful life. Amortization expenses for finite-lived intangible assets amounted to $84,020, $114,553 and $106,014 for the years ended December 31, 2023, 2022 and 2021, respectively.

The Group wrote off the cost and the related amortization of $nil, $nil and $1,344 after the expiration of the computer software for the years ended December 31, 2023, 2022 and 2021, respectively.

The Group expects amortization expense related to its finite-lived intangible assets for the next five years and thereafter to be as follows as of December 31, 2023:

For the years ending December 31,	Amount
2024	$	38,438
2025		38,439
2026		38,439
2027		32,031
Total	$	147,347

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment, Net [Line Items]
Depreciation expenses	$ 1,041,234	$ 1,092,957	$ 1,086,564
Other operating expenses	28,128
Leasehold Improvements, Furniture and Fixtures and Office Equipment [Member]
Property and Equipment, Net [Line Items]
Loss on disposal of property, plant and equipment	$ 79,822
Office Equipment [Member]
Property and Equipment, Net [Line Items]
Loss on disposal of property, plant and equipment			$ 392

Variable Interest Entity

12 Months Ended

Dec. 31, 2023

Variable Interest Entity [Abstract]

VARIABLE INTEREST ENTITY

13. 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/ (Liabilities)
December 31, 2023
Total	$	24,352	$	3,558	$	20,794
December 31, 2022
Total	$	61,630	$	86,306	$	(24,676	)

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
December 31, 2023
Total	$	-	$	-	$	-	$	-
December 31, 2022
Total	$	472,695	$	-	$	472,695	$	472,695

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.

Long-Term Deposits (Details) - Schedule of Long-Term Deposits - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of long-term deposits [Abstract]
Rental deposits	$ 71,823	$ 127,303
Prepayments for equipment		2,544
Total	$ 71,823	$ 129,847

Investment and Fair Value Measurement (Details) - Schedule of Carrying Value of Our Non-Marketable Investments - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Carrying Value of Our Non-Marketable Investments [Abstract]
Initial cost basis	$ 4,079,707	$ 4,079,707
Upward adjustments	12,539,960	6,108,872
Downward adjustments and impairment	(520,821)	(520,821)
Total carrying value at the end of the year	$ 16,098,846	$ 9,667,758

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 5,351,262	$ 7,395,514
Less: accumulated depreciation	3,687,336	4,570,455
Property, plant and equipment, net	1,663,926	2,825,059
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	81,138	84,636
Furniture, fixture, and office and medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	150,292	298,738
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	543,975	543,975
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,336,764	6,229,072
Motor vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 239,093	$ 239,093

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Expenses - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of accounts payable and accrued expenses [Abstract]
Deferred bonus and salaries payable	$ 451,660	$ 5,084,969
Research and development expenses payable	1,162,155	563,913
Professional fees payable	175,324	226,407
Cost of healthcare services payable	61,826	138,316
Insurance expenses payable	27,463	33,367
Others	15,913	119,835
Accounts payable and accrued expenses	$ 1,894,341	$ 6,166,807

Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

22. SUBSEQUENT EVENTS

The Group has evaluated subsequent events through the date of issuance of the consolidated financial statements. Except for the events disclosed elsewhere in the consolidate financial statements and the following events with material financial impact on the Group’s consolidated financial statements, no other subsequent event is identified that would have required adjustment or disclosure in the consolidated financial statements.

On March 1, 2024, the Group entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and among Company, and YOOV Group Holding Limited, a company organized under the laws of British Virgin Islands (“YOOV”). The Merger Agreement was unanimously approved by Company’s and YOOV’s boards of directors (each board of directors, the “Board”), respectively. If the Merger Agreement is approved by Company’s and YOOV’s shareholders (and the other closing conditions are satisfied or waived in accordance with the Merger Agreement), and upon consummation of the transactions contemplated by the Merger Agreement, the Group will incorporate a wholly-owned subsidiary under the laws of the British Virgin Islands (“Merger Sub”) that will merge with and into YOOV, with YOOV surviving the merger as a wholly-owned subsidiary of the Group (collectively, the “Merger”). The Group upon the closing is referred to herein as the “combined company.” Upon consummation of the transaction, YOOV will become a wholly-owned subsidiary of the Group, and the existing YOOV shareholders and existing the Group’s shareholders will own approximately 90% and 10%, respectively, of the outstanding shares of the combined company. The consummation of this merger remains uncertain as it is contingent upon the fulfillment of specific closing conditions.

The obligations of the parties (or, in some cases, some of the parties) to consummate the Merger are subject to the satisfaction or waiver of certain conditions to closing, including, among other things: (i) obtaining the approval by the shareholders of Aptorum and YOOV of the matters required under the Merger Agreement, (ii) approval of the Initial Listing Application by Nasdaq, (iii) consummation of the Separation of ATL, (iv) delivery of legal opinions from British Virgin Islands counsel and Hong Kong counsel of YOOV to Aptorum and Merger Sub, (v) delivery of legal opinions from Cayman Islands counsel of Aptorum and British Virgin Islands counsel of Merger Sub to YOOV, (vi) delivery of an opinion by Colliers International (Hong Kong) Limited to the Board of Aptorum to the effect that (subject to various qualifications and assumptions) the merger consideration (the total Class A ordinary shares and Class B ordinary shares to be issued to YOOV’s shareholders) is fair, from a financial point of view (based on the conclusion that the equity value of YOOV is no less than $250 million), to the shareholders of Aptorum. (vii) availability of audited financial statements for YOOV and its Subsidiaries as of March 31, 2023 and 2022 the related audited consolidated statements of operations, of changes in shareholders’ equity and of cash flows for the year ended March 31, 2023 and 2022 in conformity with International Financial Reporting Standards, which shall not be materially different from the unaudited financial statements of YOOV for the same period as presented to Aptorum, as determined by Aptorum in its sole discretion, (viii) delivery of fully executed lock-up agreement and support agreement by the major shareholder of Aptorum and the delivery of fully executed lock-up agreement by the directors and officers of YOOV and by the shareholders of YOOV who will beneficially own 5% or more outstanding shares of the combined company.

In connection with the Merger, on March 1, 2024, the Company entered into a Split-Off Agreement (the “Split-Off Agreement”, the transaction contemplated by the Split-Off Agreement, the “Separation”) by and among the Company, Aptorum Therapeutics Limited (“ATL”), and Jurchen Investment Corporation (“Jurchen”), pursuant to which, the Company will assign and transfer the assets and liabilities of its legacy business to ATL, and Jurchen will acquire 100% issued and outstanding shares of ATL from the Company and surrender certain ordinary shares of the Company held by Jurchen to the Company.

The closing of the Separation must occur simultaneously with the closing of the Merger, or on a later date, as mutually agreed by the Parties. The Split-Off Agreement contains conditions precedent to closing of the parties thereto, with respect to, among other things, the following as applicable to each party:

(i)

Representations, Warranties and Performance. All representations and warranties made by the parties in the Split-Off Agreement must have been accurate and truthful, to the best of their knowledge, when initially made and must remain accurate and truthful, to the best of their knowledge, at the time of the Closing. The parties are obligated to fulfill all commitments, agreements, and conditions outlined in the Split-Off Agreement to the satisfaction of the parties involved, with significant emphasis on adherence to these obligations before or at the Closing.

(ii)

Additional Documents. Jurchen shall deliver or cause to be delivered such additional documents as may be necessary in connection with the consummation of the transactions contemplated by the Split-Off Agreement and the performance of their obligations hereunder.

(iii)

Release by Buyer and Split-Off Subsidiary. At the Closing, Jurchen and ATL are required to execute and provide Aptorum with a comprehensive release. This release will absolve Aptorum from all liabilities and obligations owed to Jurchen or ATL in any capacity, as well as from any claims that Jurchen or ATL may assert against Aptorum or its related managers, members, officers, directors, shareholders, employees, and agents. However, this release does not cover liabilities arising from the Split-Off Agreement or any document related to it.

(iv)

Shareholder Approval. Aptorum shall have obtained the affirmative vote of its shareholders representing at least two-thirds of the voting power of the issued and outstanding ordinary shares of the Seller entitled to vote at a general meeting of the shareholders voting in person or by proxy, to approve the Split-Off Agreement and the transaction contemplated herein.

On April 8, 2024, CGY Investments Limited and DSF Investment Holdings Limited voluntarily converted 401,537 Class B Ordinary Shares and 45,305 Class B Ordinary Shares, respectively into Class A Ordinary Shares on a one-for-one basis. Upon conversion, 1,796,934 Class B Ordinary Shares were issued and outstanding, CGY Investments Limited owned 533,575 Class A Ordinary Shares and did not own any Class B Ordinary Share; and DSF Investment Holdings Limited owned 45,305 Class A Ordinary Shares and did not own any Class B Ordinary Share.

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
Intangible Assets, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets, Net [Line Items]
Impairment loss on intangible asset	$ 519,496
Loss on disposal of patented license		$ (205,189)
Amortization of Intangible Assets	84,020	114,553	$ 106,014
Wrote off of cost related amortization			$ 1,344
Hong Kong healthcare services [Member]
Intangible Assets, Net [Line Items]
Impairment loss on intangible asset	$ 1,841

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment

Property and equipment as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Computer equipment	$	81,138	$	84,636
Furniture, fixture, and office and medical equipment		150,292		298,738
Leasehold improvements		543,975		543,975
Laboratory equipment		4,336,764		6,229,072
Motor vehicle		239,093		239,093
		5,351,262		7,395,514
Less: accumulated depreciation and impairment		3,687,336		4,570,455
Property and equipment, net	$	1,663,926	$	2,825,059

Investment and Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2023

Investment and Fair Value Measurement [Abstract]

Schedule of Assets and Liabilities Carried at Fair Value Measured on a Recurring Basis

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2023 and 2022:

December 31, 2023

Level 1

Level 2

Level 3

Total

Non-current Assets

Long-term investments

Common stocks

Total assets at fair value

December 31, 2022	Level 1		Level 2		Level 3		Total
Current Assets
Marketable securities
Common stocks	$	10,202	$	92,279	$	-	$	102,481
Non-current Assets
Long-term investments
Common stocks		-		-		77,200		77,200
Total assets at fair value	$	10,202	$	92,279	$	77,200	$	179,681

Schedule of Fair Value Reconciliation of Level 3 Assets

The following is a reconciliation of Level 3 assets measured and recorded at fair value on a recurring basis during the years ended December 31, 2023 and 2022:

	Common Stock
Balance at January 1, 2023	$	77,200
Impairment		(77,200	)
Balance at December 31, 2023	$	-
Net change in unrealized appreciation relating to investments still held at December 31, 2023		-

Balance at January 1, 2022	$	77,200
Change in unrealized appreciation, net		-
Balance at December 31, 2022	$	77,200
Net change in unrealized appreciation relating to investments still held at December 31, 2022		-

Schedule of Quantitative Information about the Group’s Level 3 Fair Value Measurements of Investment

The following table presents the quantitative information about the Group’s Level 3 fair value measurements of investment as of December 31, 2023 and 2022, which utilized significant unobservable internally-developed inputs:

December 31, 2023	Valuation technique	Unobservable input	Range (weighted average)

Common stocks	Recent transactions	Recent transaction price	$0.0001 - $0.01

December 31, 2022	Valuation technique	Unobservable input	Range (weighted average)

Common stocks	Recent transactions	Recent transaction price	$0.0001 - $0.01

Schedule of Unrealized Gains and Losses

The following is a summary of annual upward or downwards adjustments and impairment recorded in other income (expenses), net, and included as adjustments to the carrying value of non-marketable investments held as of December 31, 2023, 2022 and 2021 based on the observable price in an orderly transaction for the same or similar security of the same issuers:

	Year ended December 31, 2023		Year ended December 31, 2022			Year ended December 31, 2021
Upward adjustments	$	6,431,088	$	6,108,872		$	-
Downward adjustments and impairment		-		(520,821	)		-
Total unrealized gain from fair value change of non-marketable investments, net	$	6,431,088	$	5,588,051		$	-

Schedule of Carrying Value of Our Non-Marketable Investments

The following table summarizes the total carrying value of the non-marketable investments held as of December 31, 2023 and 2022 including cumulative unrealized upward and downward adjustments and impairment made to the initial cost basis of the investments:

	December 31, 2023			December 31, 2022
Initial cost basis	$	4,079,707		$	4,079,707
Upward adjustments		12,539,960			6,108,872
Downward adjustments and impairment		(520,821	)		(520,821	)
Total carrying value at the end of the year	$	16,098,846		$	9,667,758

Variable Interest Entity (Tables)

12 Months Ended

Dec. 31, 2023

Variable Interest Entity [Abstract]

Schedule of Aggregate Carrying Value of Vies’ Assets and Liabilities

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/ (Liabilities)
December 31, 2023
Total	$	24,352	$	3,558	$	20,794
December 31, 2022
Total	$	61,630	$	86,306	$	(24,676	)

	Assets		Liabilities		Net Assets		Maximum Exposure to Losses
December 31, 2023
Total	$	-	$	-	$	-	$	-
December 31, 2022
Total	$	472,695	$	-	$	472,695	$	472,695

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Related Party Balances and Transactions

12 Months Ended

Dec. 31, 2023

Related Party Balances and Transactions

12. 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, the Chief Executive Officer and Executive Director of the Group since November 2023. He was a Non-executive Director from June 2022 to November 2023. Before June 2022, he was the Chief Executive Officer and Executive Director;

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

(c)	CGY Investment Limited, an entity owns more than 10% voting interest of the Group before April 2024;

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

(e)	Aenco Technologies Ltd, an entity being 34.56% effectively owned by Ian Huen;

(f)	Aeneas Management Limited, an entity controlled by Ian Huen;

(g)	Talem Medical Group Limited, an entity which Clark Cheng was a director;

(h)	Libra Sciences Limited, an entity which was originally a wholly owned subsidiary of ATL. Since December 30, 2021, Libra has been turned into a related party to the Group due to the voting power owned by ATL is decreased to below 50% but more than 20%. (Note 13)

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

(j)	Clark Cheng, a former Executive Director of the Group before November 30, 2023. After his resignation on November 30, 2023, he was no longer a related party of the Group.

(k)	ACC Medical Limited, an entity controlled by Clark Cheng.

(l)	Darren Lui, a former Executive Director of the Group before November 27, 2023. After his resignation on November 27, 2023, he was no longer a related party of the Group.

Amounts due from related parties, net

Amounts due from related parties consisted of the following as of December 31, 2023 and 2022:

	December 31, 2023			December 31, 2022
Current
Aeneas Management Limited	$	961		$	-
Libra Sciences Limited (Note b)		521,007			378,036
Libra Therapeutics Limited		-			17,459
Talem Medical Group Limited (Note b)		-			610,138
Allowance for credit loss		(521,007	)		-
Total	$	961		$	1,005,633

Amounts due to related parties

Amounts due to related parties consisted of the following as of December 31, 2023 and 2022:

	December 31, 2023		December 31, 2022
Current
Aeneas Group Limited (Note a)	$	79,180	$	8,110
Aenco Technologies Ltd		-		3,013,234
Clark Cheng		-		4,583
Total	$	79,180	$	3,025,927

Non-current
Jurchen Investment Corporation (Note 15)	$	3,058,500	$	-
Aeneas Group Limited (Note a)		-		500,000
	$	3,058,500	$	500,000

Related party transactions

Related party transactions consisted of the following for the years ended December 31, 2023, 2022 and 2021:

	Year ended December 31, 2023			Year ended December 31, 2022		Year ended December 31, 2021
Loan from related parties (Note a)
- Aeneas Group Limited	$	2,500,000		$	500,000	$	1,000,000
- Jurchen Investment Corporation	$	-		$	-	$	2,500,000

Loan repayment and interest paid to related parties (Note a)
- Aeneas Group Limited	$	-		$	-	$	2,673,389
- Jurchen Investment Corporation	$	-		$	-	$	3,085,097

Issuance of Convertible Note to related parties (Note 15)
- Jurchen Investment Corporation	$	3,000,000		$	-	$	-
- Aenco Technologies Ltd	$	-		$	3,000,000	$	-

Settlement of loan from a related party through issuance of Convertible Note (Note 15)
- Aeneas Group Limited	$	3,000,000		$	-	$	-

Interest expenses (Note a and Note 15)
- Aeneas Group Limited	$	71,123		$	8,110	$	64,753
- Jurchen Investment Corporation	$	58,500		$	-	$	65,644
- Aenco Technologies Ltd	$	(13,234	)	$	13,234	$	-

Loan to related parties (Note b)
- Talem Medical Group Limited	$	-		$	-	$	3,358,089
- Libra Sciences Limited	$	92,459		$	330,341	$	-

Loan repayment and interest received from a related party (Note b)
- Talem Medical Group Limited	$	611,641		$	2,962,153	$	-

Interest income (Note b)
- Talem Medical Group Limited	$	4,637		$	164,600	$	39,561
- Libra Sciences Limited	$	8,963		$	14,232	$	-

Consultant, secondment, management and administrative services fees (Note c)
- CGY Investments Limited	$	153,640		$	268,102	$	173,333
- ACC Medical Limited	$	138,768		$	209,626	$	157,511

Administrative management services (Note d)
- Libra Sciences Limited	$	9,615		$	38,462	$	-

Healthcare services income
- Aeneas Management Limited	$	961		$	1,282	$	7,564

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 issuance date of this consolidated financial statements, the undrawn line of credit facility is $12 million.

Note b: On November 17, 2021, ATL entered into a loan agreement with Talem Medical Group Limited (the “Borrower”). According to the loan agreement, ATL 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 was extended for 6 months to the first extended maturity date, and further extended for another 6 months to the second extended maturity date. As of the date of the issuance of this consolidated financial statements, there is no outstanding balance from the Borrower following a repayment in February 2023.

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 is originally matured on January 12, 2023, and is extended for additional 3 years. The interest on the outstanding principal indebtedness is at the rate of 10% per annum. ATL and Libra Science Limited mutually agreed to terminate the line of credit agreement effect as of March 31, 2023. All existing liabilities arising from the line of credit agreement shall remain enforceable and repayable on demand by ATL. As of the issuance date of this consolidated financial statements, $0.5 million is outstanding from Libra Sciences Limited. For the year ended December 31, 2023, the Group has assessed that the amounts due from Libra Science Limited and its subsidiary are potentially unrecoverable. Accordingly, an allowance for credit loss amounting to $0.5 million has been recognized.

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 monthly service fee is adjusted to HK$171,200 (approximately US$21,949) with effect from March 1, 2022. In August 2023, CGY Investment Limited has agreed to suspended its monthly services fee from August 1, 2023. In November 2023, CGY Investment Limited and the Group reached a mutual agreement to terminate their contractual relationship.

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. During the year ended December 31, 2023 and 2022, ACC Medical Limited also received $28,615 and $23,275 one-off compensation respectively. The agreement was terminated on June 30, 2023.

Note d: 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 original expiry date on December 31, 2023. AML and Libra Sciences Limited mutually agreed to terminate the administrative management service agreement effect as of March 31, 2023.

Note e: In accordance with mutual agreements reached with the board of directors, Mr. Clark Cheng and Mr. Ian Huen agreed to forgo their monthly remuneration effective July 1, 2023 until further notice. Moreover, Mr. Darren Lui, a former executive director before his resignation on November 27, 2023, consented to suspend their monthly remuneration from August 1, 2023. Additionally, all independent non-executive directors have consented to suspend their monthly remuneration from September 1, 2023 until further notice. Before the suspension of remuneration, Mr. Clark Cheng, Mr. Ian Huen, and Mr. Darren Lui had a monthly remuneration of $6,410, $27,333 and $6,667, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Line Items]
Income tax rate percentage	16.50%
Net operating loss carry-forwards (in Dollars)	$ 102,367,435	$ 90,060,983
Loss carry-forward (in Dollars)	$ 28,281
Hong Kong [Member]
Income Taxes [Line Items]
Income tax, description	Under the two-tiered profits tax rate regime, the first $2 million of assessable profits of qualifying corporations is taxed at 8.25% and the remaining assessable profits at 16.5%. The Ordinance is effective from the year of assessment 2018-2019. According to the policy, if no election has been made, the whole of the taxpaying entity’s assessable profits will be chargeable to Profits Tax at the rate of 16.5% or 15%, as applicable. Because the preferential tax treatment is not elected by the Group, all the subsidiaries registered in Hong Kong are subject to income tax at a rate of 16.5%.
United Kingdom [Member]
Income Taxes [Line Items]
Income tax rate percentage	19.00%
Singapore [Member]
Income Taxes [Line Items]
Income tax rate percentage	17.00%
United States (Nevada) [Member]
Income Taxes [Line Items]
Income tax rate percentage	21.00%
Canada [Member]
Income Taxes [Line Items]
Income tax rate percentage	15.00%

Variable Interest Entity (Details) - Schedule of Aggregate Carrying Value of Vies’ Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Assets	$ 24,352	$ 61,630
Liabilities	3,558	86,306
Net Assets/ (Liabilities)	20,794	(24,676)
Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Assets		472,695
Liabilities
Net Assets/ (Liabilities)		472,695
Maximum Exposure to Losses		$ 472,695

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Consolidated Statements of Operations and Comprehensive Loss - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Revenue

Healthcare services income

$ 431,378

$ 1,295,889

$ 1,541,778

Operating expenses

Cost of healthcare services

(420,812)

(1,215,824)

(1,459,924)

Research and development expenses

(5,198,329)

(9,219,595)

(10,869,642)

General and administrative fees

(1,930,637)

(5,220,405)

(5,409,302)

Legal and professional fees

(2,538,161)

(2,888,140)

(2,617,834)

Other operating expenses

(1,067,690)

(261,038)

(392,511)

Total operating expenses

(11,155,629)

(18,805,002)

(20,749,213)

Other income (expenses), net

Loss on investments in marketable securities, net

(9,266)

(134,134)

(8,031,595)

Unrealized gain from fair value change of the long-term investments, net

6,353,888

5,588,051

Loss on investments in derivatives

(4,289)

Gain on use of digital currencies

4,918

Gain on derecognition of non-financial assets

75,000

Interest (expense) income, net

(121,145)

146,588

(93,601)

Loss on disposal of subsidiaries

(3,638)

Sundry income

159,799

383,506

146,347

Total other income (expenses), net

6,383,276

5,984,011

(7,906,858)

Net loss

(4,340,975)

(11,525,102)

(27,114,293)

Net loss attributable to non-controlling interests

1,516,328

1,725,542

2,065,904

Net loss attributable to Aptorum Group Limited

$ (2,824,647)

$ (9,799,560)

$ (25,048,389)

Net loss per share attributable to Aptorum Group Limited

- Basic (in Dollars per share)

^[1]

$ (0.62)

$ (2.75)

$ (7.15)

- Diluted (in Dollars per share)

^[1]

$ (0.62)

$ (2.75)

$ (7.15)

Weighted-average shares outstanding

- Basic (in Shares)

^[1]

4,521,133

3,569,484

3,503,396

- Diluted (in Shares)

^[1]

4,521,133

3,569,484

3,503,396

Net loss

$ (4,340,975)

$ (11,525,102)

$ (27,114,293)

Other comprehensive (loss) income

Exchange differences on translation of foreign operations

(44,430)

35,826

(55,315)

Other comprehensive (loss) income

(44,430)

35,826

(55,315)

Comprehensive loss

(4,385,405)

(11,489,276)

(27,169,608)

Comprehensive loss attributable to non-controlling interests

1,516,328

1,725,542

2,065,904

Comprehensive loss attributable to the shareholders of Aptorum Group Limited

$ (2,869,077)

$ (9,763,734)

$ (25,103,704)

[1]	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

Lease (Tables)

12 Months Ended

Dec. 31, 2023

Lease [Abstract]

Schedule of Operating Leases Obligation

Weighted average discount rates used in the calculation of the operating lease liability is 8%.

	For the year ended December 31, 2023			For the year ended December 31, 2022
Lease cost
Finance lease cost:
Depreciation	$	-		$	47,818
Interest on lease liabilities		-			1,435
Operating lease cost		252,345			349,031
Short-term lease cost		65,221			85,598
Variable lease cost		-			-
Sublease income		-			-
Total lease cost	$	317,566		$	483,882

Other information
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	389,365		$	369,505
Financing cash flows from finance leases		-			49,358
Right-of-use assets obtained in exchange for new operating lease liabilities		338,525			549,596
Weighted-average remaining lease term – finance leases		-			-
Weighted-average remaining lease term – operating leases		1.9 years			1.1 years
Weighted-average discount rate – finance leases		-	%		2.5	%
Weighted-average discount rate – operating leases		8.0	%		8.0	%

Schedule of Maturity Analysis of Operating Leases Liabilities

The maturity analysis of operating leases liabilities as of December 31, 2023 is as follows:

	December 31, 2023
Remaining periods ending December 31,
2024	$	120,824
2025		97,541
2026		24,573
Total future undiscounted cash flow		242,938
Less: Discount on operating lease liabilities		(18,221	)
Present value of operating lease liabilities		224,717
Less: Current portion of operating lease liabilities		(125,232	)
Non-current portion of operating lease liabilities	$	99,485

Investment and Fair Value Measurement (Details) - Schedule of Quantitative Information about the Group’s Level 3 Fair Value Measurements of Investment	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Common Stocks [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation technique	Recent transactions
Unobservable input	Recent transaction price
Range (weighted average)	$0.0001 - $0.01
Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation technique		Recent transactions
Unobservable input		Recent transaction price
Range (weighted average)		$0.0001 - $0.01

Long-Term Deposits

12 Months Ended

Dec. 31, 2023

Long-Term Deposits [Abstract]

LONG-TERM DEPOSITS

9. LONG-TERM DEPOSITS

Long-term deposits as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Rental deposits	$	71,823	$	127,303
Prepayments for equipment		-		2,544
	$	71,823	$	129,847

Accounts Payable and Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2023

Accounts Payable and Accrued Expenses [Abstract]

Schedule of Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Deferred bonus and salaries payable	$	451,660	$	5,084,969
Research and development expenses payable		1,162,155		563,913
Professional fees payable		175,324		226,407
Cost of healthcare services payable		61,826		138,316
Insurance expenses payable		27,463		33,367
Others		15,913		119,835
	$	1,894,341	$	6,166,807

Organization

12 Months Ended

Dec. 31, 2023

Organization [Abstract]

ORGANIZATION

1. ORGANIZATION

The 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”).

Below summarizes the list of the major subsidiaries consolidated as of December 31, 2023:

Name	Incorporation date	Ownership	Place of incorporation	Principle activities
Aptorum Therapeutics Limited (“ATL”)	June 30, 2016	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
APTUS MANAGEMENT LIMITED	May 16, 2017	100%	Hong Kong	Provision of management services to its holding company and fellow subsidiaries
Aptorum Medical Limited	August 28, 2017	90%	Cayman Islands	Provision of medical clinic services
Paths Innovations Limited	April 15, 2019	100%	Cayman Islands	Investment holding company
Paths Diagnostics Pte. Limited	June 5, 2019	75%	Singapore	Research and development of life science and biopharmaceutical products
Acticule Life Sciences Limited	June 30, 2017	80%	Cayman Islands	Research and development of life science and biopharmaceutical products
Claves Life Sciences Limited	August 2, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Nativus Life Sciences Limited	July 7, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Videns Incorporation Limited	March 2, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Mios Pharmaceuticals Limited	March 6, 2018	97.93%	Cayman Islands	Research and development of life science and biopharmaceutical products
mTOR (Hong Kong) Limited	November 4, 2016	90%	Hong Kong	Research and development of life science and biopharmaceutical products
Scipio Life Sciences Limited	July 19, 2017	97.93%	Cayman Islands	Research and development of life science and biopharmaceutical products
Signate Life Sciences Limited	August 28, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products

Summary of Significant Accounting Policies (Details) - USD ($)		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies [Line Items]
Allowance for credit losses		$ 521,007
Written-down of inventories		$ 13,206
Estimated useful life		5 years
Vesting Period Term	6 months
Measure the tax benefit		50.00%
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Vesting Period Term		9 months 15 days
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Vesting Period Term		21 months 15 days

Ordinary Shares

12 Months Ended

Dec. 31, 2023

Stockholders' Equity Note [Abstract]

ORDINARY SHARES

16. 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 its sales agent (the “Sales Agent”), relating to the sale of its Class A Ordinary Shares (such offering, the “ATM Offering”, or “At The Market Offering”). In accordance with the terms of the Sales Agreement, the Company may offer and sell shares of its 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, the Company has issued 215,959 Class A Ordinary Shares at average issuance price of $7.53 per share pursuant to the ATM Offering with gross proceeds of $1.6 million, less transaction costs of $50,183.

On May 26, 2021, the Company entered into a private placement shares purchase agreement with Jurchen Investment Corporation, issuing 138,793 Class A Ordinary Shares at $28.82 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.

On January 23, 2023, the Company effectuate a 10 for 1 share consolidation of its authorized share capital, such that every 10 Class A Ordinary Shares, par value of US$1.00 per share, in the authorized share capital of the Company (including issued and unissued share capital) were consolidated into 1 Class A Ordinary Share, par value of US$10.00 per share, and that every 10 Class B Ordinary Shares, par value of US$1.00 per share in the authorized share capital of the Company (including issued and unissued share capital) were consolidated into 1 Class B Ordinary Share, par value of US$10.00 per share. As a consequence of the reverse stock split, fractional shares were rounded up to the next whole share, resulting in the creation of an additional 8,018 Class A Ordinary Shares.

On February 21, 2023, the Company was merged with Aptorum Group Cayman Limited, a newly established wholly owned subsidiary of the Company, whereby the Company is the surviving company on the terms of the plan of merger. According to the plan of merger, the par value of its Class A and Class B Ordinary Shares are changed from USD10 to USD0.00001.

On March 31, 2023, the Group issued 70,430 Class A Ordinary Shares to a majority of the share option holders. This issuance served as an exchange for their share options and facilitated the reversal of deferred cash bonus payables owed to these holders (See Note 10).

On March 31, 2023, the Group also issued 65,770 fully vested Class A Ordinary Shares to certain employees and external consultants. The grant date fair value of each of the shares was $2.68 based on grant date quoted market price.

For the year ended December 31, 2023, the Group issued 791 Class A Ordinary Shares to share option holders as a result of exercise of options. For the year ended December 31, 2022, the Group issued 6,712 Class A Ordinary Shares to share option holders as a result of exercise of share options. For the year ended December 31, 2021, the Group issued 4,000 and 19,016 Class A Ordinary Shares to warrant holders and share option holders respectively as a result of exercise of warrants or options.

For the year ended December 31, 2023, the Group issued 1,250,000 Class A Ordinary Shares to convertible note holders upon conversion (See Note 15).

Holders of Class A Ordinary Shares and Class B Ordinary Shares have the same rights except for the following: (i) each Class A Ordinary Share is entitled to one vote while each Class B Ordinary Share is entitled to ten votes; and (ii) each Class B Ordinary Share is convertible into one Class A Ordinary Share at any time while Class A Ordinary Shares are not convertible under any circumstances.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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+ Details

Organization (Tables)

12 Months Ended

Dec. 31, 2023

Organization [Abstract]

Schedule of Major Subsidiaries Consolidated

Below summarizes the list of the major subsidiaries consolidated as of December 31, 2023:

Name	Incorporation date	Ownership	Place of incorporation	Principle activities
Aptorum Therapeutics Limited (“ATL”)	June 30, 2016	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
APTUS MANAGEMENT LIMITED	May 16, 2017	100%	Hong Kong	Provision of management services to its holding company and fellow subsidiaries
Aptorum Medical Limited	August 28, 2017	90%	Cayman Islands	Provision of medical clinic services
Paths Innovations Limited	April 15, 2019	100%	Cayman Islands	Investment holding company
Paths Diagnostics Pte. Limited	June 5, 2019	75%	Singapore	Research and development of life science and biopharmaceutical products
Acticule Life Sciences Limited	June 30, 2017	80%	Cayman Islands	Research and development of life science and biopharmaceutical products
Claves Life Sciences Limited	August 2, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Nativus Life Sciences Limited	July 7, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Videns Incorporation Limited	March 2, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products
Mios Pharmaceuticals Limited	March 6, 2018	97.93%	Cayman Islands	Research and development of life science and biopharmaceutical products
mTOR (Hong Kong) Limited	November 4, 2016	90%	Hong Kong	Research and development of life science and biopharmaceutical products
Scipio Life Sciences Limited	July 19, 2017	97.93%	Cayman Islands	Research and development of life science and biopharmaceutical products
Signate Life Sciences Limited	August 28, 2017	100%	Cayman Islands	Research and development of life science and biopharmaceutical products

Income Taxes (Details) - Schedule of Deferred Tax Asset and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax asset:
Tax loss carry forward	$ 16,956,748	$ 14,865,121
Share-based payment expenses	229,126	948,893
Depreciation and amortization	128,866
Impairment of long-lived assets	92,416
Deferred tax asset, net	17,407,156	15,814,014
Deferred tax liability:
Depreciation and amortization		(108,926)
Net deferred tax assets before valuation allowance	17,407,156	15,705,088
Valuation allowance	(17,407,156)	(15,705,088)	$ (12,632,164)	$ (9,561,560)
Deferred tax asset, net

Share Based Compensation (Details) - Schedule of the Option Activity - Stock Options [Member] - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Share Based Compensation (Details) - Schedule of the Option Activity [Line Items]

Number of share options, Outstanding, Beginning

^[1]

272,126

127,404

71,756

Weighted average exercise price, Outstanding, Beginning

$ 21.54

$ 31.91

$ 37.63

Remaining contractual term in years, Outstanding, Beginning

10 years 9 months 29 days

11 years 3 days

11 years 2 months 19 days

Number of share options, Outstanding, Granted

^[1]

403,820

153,146

75,235

Weighted average exercise price, Granted

$ 2.68

$ 13.4

$ 27.6

Remaining contractual term in years, Granted

12 years 3 months 18 days

12 years 3 months 14 days

Number of share options, Outstanding, Exercised

^[1]

(791)

(6,721)

(19,037)

Weighted average exercise price, Exercised

$ 20.9

$ 25.25

$ 36.52

Aggregate Intrinsic value, Exercised

Number of share options, Outstanding, Forfeited

^[1]

(248,095)

(1,268)

(550)

Weighted average exercise price, Forfeited

$ 21.74

$ 28.11

$ 29

Number of share options, Outstanding, Cancelled

^[1]

(435)

Weighted average exercise price, Cancelled

$ 116.71

Number of share options, Outstanding, Ending

^[1]

427,060

272,126

127,404

Weighted average exercise price, Outstanding, Ending

$ 3.59

$ 21.54

$ 31.91

Remaining contractual term in years, Outstanding, Ending

9 years 3 months 10 days

10 years 9 months 29 days

11 years 3 days

Aggregate Intrinsic value, Outstanding, Ending

Number of share options, Outstanding,Exercisable

^[1]

420,157

89,300

31,456

Weighted average exercise price, Exercisable

$ 3.43

$ 32.71

$ 42.62

Remaining contractual term in years, Exercisable

9 years 5 months 1 day

9 years 7 months 20 days

9 years 7 months 17 days

Aggregate Intrinsic value, Exercisable

[1]	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

Lease

12 Months Ended

Dec. 31, 2023

Lease [Abstract]

LEASE

14. LEASE

As of December 31, 2023, the Group has two long-term operating leases for laboratories and clinic with remaining terms expiring from 2024 through 2026 and a weighted average remaining lease term of 1.9 years. Weighted average discount rates used in the calculation of the operating lease liability is 8%.

	For the year ended December 31, 2023			For the year ended December 31, 2022
Lease cost
Finance lease cost:
Depreciation	$	-		$	47,818
Interest on lease liabilities		-			1,435
Operating lease cost		252,345			349,031
Short-term lease cost		65,221			85,598
Variable lease cost		-			-
Sublease income		-			-
Total lease cost	$	317,566		$	483,882

Other information
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	389,365		$	369,505
Financing cash flows from finance leases		-			49,358
Right-of-use assets obtained in exchange for new operating lease liabilities		338,525			549,596
Weighted-average remaining lease term – finance leases		-			-
Weighted-average remaining lease term – operating leases		1.9 years			1.1 years
Weighted-average discount rate – finance leases		-	%		2.5	%
Weighted-average discount rate – operating leases		8.0	%		8.0	%

For the year ended December 31, 2023, an impairment loss of $200,916 on right-of-use assets was recognized in other operating expenses as the Group considered that the carrying amount of a right-of-use asset related to a lease of clinic may not be recoverable. Additionally, the Group early terminated a lease agreement for a right-of-use asset relating to an office, which resulted in a recognized loss on early termination of the right-of-use asset totaling $31,030 in other operating expenses. For the years ended December 31, 2022 and 2021, the Group did not recognize any impairment losses and loss on disposal of right-of-use assets.

The maturity analysis of operating leases liabilities as of December 31, 2023 is as follows:

	December 31, 2023
Remaining periods ending December 31,
2024	$	120,824
2025		97,541
2026		24,573
Total future undiscounted cash flow		242,938
Less: Discount on operating lease liabilities		(18,221	)
Present value of operating lease liabilities		224,717
Less: Current portion of operating lease liabilities		(125,232	)
Non-current portion of operating lease liabilities	$	99,485

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of presentation and consolidation

The 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 pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”), 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 one of the primary beneficiary of the VIE (see Note 13, 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.

Non-controlling interests

Non-controlling interests are recognized to reflect the portion of the equity of majority-owned subsidiaries which are not attributable, directly or indirectly, to the controlling shareholder. Non-controlling interests are classified as a separate line item in the equity section of the Group’s consolidated balance sheets and have been separately disclosed in the Group’s consolidated statements of operations and comprehensive loss and consolidated statements of equity to distinguish the interests from that of the Group.

Use of estimates

The preparation of the 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 consolidated financial statements as well as income and expenses during the reporting period. Significant accounting estimates reflected in the Group’s consolidated financial statements include fair value of long-term investments, fair value measurement for share options, impairment of long-lived assets, allowance for credit losses and valuation allowance for deferred tax assets. Actual results could differ from those estimates.

Foreign currency translation and transaction

USD is the reporting currency. The functional currency of subsidiaries in the Cayman Islands, Seychelles, Samoa and the United States are USD, the functional currency of subsidiaries in Hong Kong is Hong Kong Dollars (“HKD”), the functional currency of a subsidiary in Singapore is Singapore Dollars (“SGD”), the functional currency of a subsidiary in the United Kingdom is Great British Pound (“GBP”), and the functional currency of subsidiaries in Canada is Canadian Dollars (“CAD”). An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which it primarily generates and expends cash. The management considered various indicators, such as cash flows, market expenses, financing and inter-company transactions and arrangements in determining the Group’s functional currency.

In the consolidated financial statements, the financial information of the Company and its subsidiaries, which use HKD, SGD, GBP and CAD as their functional currency, has been translated into USD. Assets and liabilities are translated from each subsidiary’s functional currency at the exchange rates on the balance sheet dates, equity amounts are translated at historical exchange rates, and revenues, expenses, gains, and losses are translated using the average exchange rates for the year. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income or loss in the consolidated statements of operations and comprehensive income or loss.

Cash and cash equivalents

Cash and cash equivalents consists of cash on hand, bank deposits and time deposits with an original maturity of three months or less at the date of purchase.

Restricted cash

Restricted cash represented time deposits pledged for banking facilities.

Accounts receivable and amounts due from related parties

The Group adopted ASC 326 from January 1, 2023. Accounts receivable and amounts due from related parties are stated at the original amount less an allowance for credit losses, if any, based on a review of all outstanding amounts at period end. An allowance is estimated in accordance with ASC Topic 326, Credit Losses and records the allowance for credit losses as an offset to accounts receivable or amounts due from related parties, and the expected credit losses charged to the allowance is included in other operating expenses in the consolidated statements of operations and comprehensive loss. In determining expected credit losses, the Group considers the historical level of credit losses, current economic trends, and reasonable and supportable forecasts that affect the collectability of the future cash flows. As of December 31, 2023 and 2022, $521,007 and $71 allowance for credit losses were made.

Inventories

Inventories are stated at lower of cost and net realizable value. Cost is determined using the weighted average method.

Where there is evidence that the utility of inventories, in their disposal in the ordinary course of business, will be less than cost, whether due to physical deterioration, obsolescence, changes in price levels, or other causes, the inventories are written down to net realizable value. During the years ended December 31, 2023, 2022 and 2021, the write-down of inventories were $13,206, $nil and $nil respectively.

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 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 (expenses), net in the consolidated statements of operations and comprehensive loss.

Fair value measurement

Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact its business, and it considers assumptions that market participants would use when pricing the asset or liability.

As a basis for considering such assumptions, a three-tier fair value hierarchy prioritizes the inputs utilized in measuring fair value as follows:

	●	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

	●	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

	●	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The hierarchy requires the Group to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Group has estimated the fair value amounts of its financial instruments using the available market information and valuation methodologies considered to be appropriate and has determined that the carrying value of the Group’s cash, restricted cash, accounts receivable, due from brokers, other receivables and prepayments, loan receivables from related parties, amounts due from/to related parties, accounts payable and accrued expenses, bank loan, and loan payables to a related party as of December 31, 2023 and 2022 approximate fair value due to the short-term nature of these assets and liabilities.

Property and equipment, net

Property and equipment, net, is stated at cost less accumulated depreciation and impairment losses. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized.

Assets under construction are stated at cost less impairment losses. Cost comprises of cost of laboratory equipment delivered but not ready to be used, together with interest expense capitalized during the period of construction or installation and testing. Capitalization of these costs ceases and the asset concerned is transferred to the appropriate fixed assets category when substantially all the activities necessary to prepare the asset for its intended use are completed.

Depreciation of property, plant and equipment is provided using the straight-line method over their estimated useful lives:

Computer equipment		3 years
Furniture, fixture, and office and medical equipment		5 years
Leasehold improvements		Shorter of the remaining lease terms or 5 years
Laboratory equipment		5 years
Motor vehicle		5 years

Upon sale or disposal, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount less proceeds from disposal is charged or credited to income.

Intangible assets, net

Finite-lived intangible assets are carried at cost less accumulated amortization and impairment if any. The finite intangible assets are amortized over their estimated useful life, which is the period over which the assets are expected to contribute directly or indirectly to the future cash flows of the Group.

The Group’s intangible assets mainly consist of computer software and is amortized over its useful life. The estimated useful life is generally 5 years. The Group will reassess the remaining useful life on annual basis.

Impairment of long-lived assets

The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group compares the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.

Convertible notes

The Group evaluates and accounts for conversion options embedded in convertible notes in accordance with ASC 815 “Derivatives and Hedging Activities”.

Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.

The Group accounts for the convertible notes as a single unit of account, unless the conversion feature requires bifurcation and recognition as derivatives. Additionally, the Group uses the if-converted method for all convertible instruments in the diluted earnings per share calculation and include the effect of potential share settlement for instruments that may be settled in cash or shares.

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.

Warrants

In connection of the issuance of Class A Ordinary Shares, the Company may issue warrants to purchase Class A Ordinary Shares. Warrants classified as equity are initially recorded at fair value and subsequent changes in fair value are not recognized.

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 over a period of less than one day.

Cost of healthcare services

Cost of healthcare services rendered represents cost in relation to the medical services provided including the compensation of the physicians, cost of pharmaceutical supplies and medicine and write-down of inventories.

Research and development expenses

Research and development costs are expensed as incurred. Research and development expenses are comprised of costs incurred in performing research and development activities, including amortization of the patent license, depreciation of laboratory equipment, costs of engaging external consultants, advisors and contracted research organization to conduct preclinical development activities and trials, payroll expenses to research and development staff, sponsored research expenses to universities and research institutions, and impairment of patent license and laboratory equipment.

Share-based compensation

The Group uses the fair value method of accounting for the share options granted to directors, employees, external consultants and advisors to measure the cost services received in exchange for the share based awards. The fair value of share option awards with only service condition is estimated on the grant or offering date using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model requires inputs such as the risk-free interest rate, expected term and expected volatility. These inputs are subjective and generally require significant judgment. The resulting cost is recognized over the period during which a director, employee, external consultant or advisor is required to provide service in exchange for the awards, usually the vesting period, which is generally from 9.5 months to 21.5 months. Share-based compensation expense is recognized on a graded vesting basis, net of actual forfeitures in the period.

Share-based compensation expense is recorded in cost of healthcare services, research and development expenses, general and administrative fees and legal and professional fees in the consolidated statements of operations and comprehensive loss.

In accordance with ASC 718, modifications to stock-based awards are accounted for as exchanges of the original awards for new awards. The incremental fair value, which is the difference between the fair value of the modified award and the original award immediately before modification, is measured at the modification date. This incremental fair value is recognized immediately as compensation cost for vested awards. For unvested awards, the incremental compensation cost, along with any remaining unrecognized compensation cost of the original award, is recognized over the remaining requisite vesting period.

Income taxes

The Group accounts for income taxes under the asset and liability method. Under this method, deferred income taxes are determined based on differences between the financial carrying amounts of existing assets and liabilities and their tax bases. Income taxes are provided for in accordance with the laws of the relevant taxing authorities.

A valuation allowance is provided for deferred tax assets if it is more likely than not that these items will either expire before the Group is able to realize their benefits, or that future deductibility is uncertain. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Uncertain tax positions

The Group accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. Interest and penalties related to uncertain tax positions are recognized and recorded as necessary in the provision for income taxes. The Group recognizes interest on non-payment of income taxes and penalties associated with tax positions when a tax position does not meet more likely than not thresholds be sustained under examination. The tax returns of the Group’s Hong Kong subsidiaries are subject to examination by the relevant tax authorities. According to the Hong Kong Inland Revenue Department, the statute of limitation is six years if any company chargeable with tax has not been assessed or has been assessed at less than the proper amount, the statute of limitation is extended to ten years if the underpayment of taxes is due to fraud or willful evasion. According to United Kingdom, Singapore, the United States, Canada and Ireland tax rule, trading losses are available to be carried forward indefinitely. The Group did not have any material interest or penalties associated with tax positions for the years ended December 31, 2023, 2022 and 2021, and did not have any significant unrecognized uncertain tax positions as of December 31, 2023 and 2022. The Group does not believe that its assessment regarding unrecognized tax benefits will materially change over the next twelve months.

Comprehensive income or loss

Certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheets, such items, along with net income or loss, are components of comprehensive income or loss. The components of other comprehensive income or loss consist of exchange differences on translation of foreign operations.

Net income or loss per share

Basic net income or loss per share is computed by dividing net income or loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted net income or 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.

Concentration of credit risk

Financial assets which potentially subject the Group to concentrations of credit risk consist principally of bank deposits and balances.

The Group takes on exposure to credit risk on cash balances majority held with HSBC for the purposes of payments of Group expenses. The risk of default is considered minimal as the Group considers HSBC is well established with high credit rating.

Recently adopted accounting pronouncements

In June 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. This ASU requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This ASU requires enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of the Group’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. In November 2019, the FASB issued ASU 2019-10, which extends the adoption date for certain registrants. The amendments in ASU 2016-13 are effective for fiscal years beginning after December 15, 2022, including interim periods within fiscal years beginning after December 15, 2022 for the Group. The Group has adopted ASU 2016-13 on January 1, 2023 and the impact of this adoption for the years ended December 31, 2023 and 2022 were assessed to be not material.

Recently issued accounting standards which have not yet been adopted

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses and information used to assess segment performance. The amendments in this ASU are effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Group is still evaluating the effect of the adoption of this guidance.

In December 2023, the FASB issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The amendments address more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU also includes certain other amendments to improve the effectiveness of income tax disclosures. The amendments in this ASU are effective for public business entities for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. The Group is still evaluating the effect of the adoption of this guidance.

On March 6, 2024, the SEC approved a rule that will require registrants to provide certain climate-related information in their registration statements and annual reports. The rule requires information about a registrant’s climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The required information about climate-related risks also includes disclosure of a registrant’s greenhouse gas emissions. In addition, the rules will require registrants to present certain climate-related financial metrics in their audited financial statements. The Group is evaluating the potential impact of this rule on the consolidated financial statements and related disclosures.

The Group does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material impact on the consolidated financial statements.

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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation (Details) - Schedule of Each Stock Option Award is Estimated on the Date of Grant Using the Black-Scholes Option Pricing Model [Line Items]
Expected volatility		89.55%	97.70%
Risk-free interest rate		1.86%	1.64%
Dividend rate
Dilution factor		1	1
Minimum [Member]
Share Based Compensation (Details) - Schedule of Each Stock Option Award is Estimated on the Date of Grant Using the Black-Scholes Option Pricing Model [Line Items]
Expected volatility	170.10%
Risk-free interest rate	3.48%
Expected term from grant date (in years)	5 years 3 months	5 years 7 months 17 days	5 years 7 months 13 days
Dividend rate
Dilution factor	1
Fair value (in Dollars per share)	$ 2.68	$ 9.74	$ 25.11
Maximum [Member]
Share Based Compensation (Details) - Schedule of Each Stock Option Award is Estimated on the Date of Grant Using the Black-Scholes Option Pricing Model [Line Items]
Expected term from grant date (in years)		6 years 4 months 28 days	6 years 4 months 28 days
Fair value (in Dollars per share)		$ 10.16	$ 26.01

Net Loss Per Share (Details) - shares		12 Months Ended
Net Loss Per Share (Details) - shares	Jan. 23, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Loss Per Share [Line Items]
Share options and warrants		1,293,723	54,054	54,054
Minimum [Member]
Net Loss Per Share [Line Items]
Reverse stock split	1
Maximum [Member]
Net Loss Per Share [Line Items]
Reverse stock split	10

Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2023

Accounts Payable and Accrued Expenses [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Deferred bonus and salaries payable	$	451,660	$	5,084,969
Research and development expenses payable		1,162,155		563,913
Professional fees payable		175,324		226,407
Cost of healthcare services payable		61,826		138,316
Insurance expenses payable		27,463		33,367
Others		15,913		119,835
	$	1,894,341	$	6,166,807

On March 31, 2023, the Group entered into exchange agreements and cancelled 70,428 existing vested and unvested share options held by non-related parties option holders and cancelled its obligations for deferred cash bonus payables of $1.6 million by issuance of 70,430 fully vested Class A Ordinary Shares (see Note 16). The reversal of deferred cash bonus payables for $1.0 million and $0.6 million was credited to research and development expenses and general and administrative fees, respectively.

Share Based Compensation

12 Months Ended

Dec. 31, 2023

Share Based Compensation [Abstarct]

SHARE BASED COMPENSATION

17. SHARE BASED COMPENSATION

Share option plan

On October 13, 2017, the Group adopted the 2017 Share Option Plan (the “Option Plan”) and on November 5, 2021, the Group amended the Option Plan. A total of 550,000 Class A Ordinary Shares (subject to subsequent adjustments described more fully below) may be issued pursuant to awards under the Option Plan. Subsequent adjustments include that on each January 1, starting with January 1, 2020, an additional number of shares equal to the lesser of (i) 2% of the outstanding number of Class A Ordinary Shares (on a fully diluted basis) on the immediate preceding December 31, and (ii) such lower number of Class A Ordinary Shares as may be determined by the board of directors, subject in all cases to adjustments as provided in Section 10 of the Option Plan. Awards will be made pursuant to agreements and may be subject to vesting and other restrictions as determined by the board of directors.

75,235 options were granted on March 11, 2021 to directors, employees, external consultants and advisors of the Group with an exercise price of $27.6 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. 36,796 options vest on January 1, 2022 and expire on December 31, 2032; 36,808 options vest on January 1, 2023 and expire on December 31, 2033; 906 options vest on June 8, 2021 and expire on June 7, 2032; and 725 options vest on July 14, 2021 and expire on July 13, 2032.

153,146 options were granted on March 8, 2022 to directors, employees, external consultants and advisors of the Group with an exercise price of $13.4 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. 74,881 options vest on January 1, 2023 and expire on December 31, 2033; 74,906 options vest on January 1, 2024 and expire on December 31, 2034; 1,866 options vest on June 8, 2022 and expire on June 7, 2033; and 1,493 options vest on July 14, 2022 and expire on July 13, 2033.

On March 31, 2023, the Group entered into exchange agreements and cancelled 177,667 existing vested and unvested share options held by related parties option holders and cancelled the Group’s obligations for deferred cash bonus payables of $3.1 million by granting of 403,820 share options (“New Options”) with 6 months vesting period. The New Options’ exercise price was $2.68 per share, which was based on the last closing price of the shares traded on the NASDAQ stock exchange on the grant date. All options fully vested on October 1, 2023 and expires on September 30, 2033. On March 31, 2023, the Group entered into supplemental agreements with the same related parties option holders to provide additional cash compensation to cover the exercise price of the New Options. On March 31, 2023, the Group entered into exchange agreements and cancelled 70,428 existing vested and unvested share options held by non-related parties option holders and cancelled the Group’s obligations for deferred cash bonus payables of $1.6 million by issuance of 70,430 fully vested Class A Ordinary Shares. The Group accounted for this exchange for both related parties and non-related parties share option holders as a modification to share based compensation which required the remeasurement of existing share options value at the time of the modification. The total incremental cost as a result of the modification was $0.7 million.

A summary of the option activity for the years ended December 31, 2023, 2022 and 2021 and changes during the period is presented below:

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2023		272,126			21.54		10.83

Granted		403,820			2.68
Exercised		(791	)		20.90				-
Modified		(248,095	)		21.74
Outstanding, December 31, 2023		427,060			3.59		9.28		-
Exercisable, December 31, 2023		420,157			3.43		9.42		-

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2022		127,404			31.91		11.01

Granted		153,146			13.40		12.30
Exercised		(6,721	)		25.25				-
Forfeited		(1,268	)		28.11
Cancelled		(435	)		116.71
Outstanding, December 31, 2022		272,126			21.54		10.83		-
Exercisable, December 31, 2022		89,300			32.71		9.64		-

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2021		71,756			37.63		11.22

Granted		75,235			27.60		12.29
Exercised		(19,037	)		36.52				-
Forfeited		(550	)		29.00
Outstanding, December 31, 2021		127,404			31.91		11.01		-
Exercisable, December 31, 2021		31,456			42.62		9.63		-

(1)	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

The weighted-average grant date fair value of share option grants during the years ended December 31, 2023, 2022 and 2021 was $2.68, $10.02 and $25.72, 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 2023			Granted in 2022			Granted in 2021
Expected volatility		170.10	%		89.55	%		97.70	%
Risk-free interest rate		3.48	%		1.86	%		1.64	%
Expected term from grant date (in years)		5.25			5.63-6.41			5.62-6.41
Dividend rate		-			-			-
Dilution factor		1			1			1
Fair value	$	2.68		$	9.74 - $10.16		$	25.11 - $26.01

In connection with the grant of share options to employees and non-employees, the Group recorded share-based compensation charges of $697,446 and $391,479, respectively, for the year ended December 31, 2023, $1,123,122 and $523,877, respectively, for the year ended December 31, 2022, and $1,203,000 and $479,460, respectively, for the year ended December 31, 2021.

Other Receivables and Prepayments (Details) - USD ($)	12 Months Ended
Other Receivables and Prepayments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Text Block Supplement [Abstract]
Other operating expenses	$ 62,369

Income Taxes (Details) - Schedule of Provision for Income Taxes Expenses - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Provision for Income Taxes Expenses [Abstract]
Current
Deferred
Total income taxes expense

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Lease (Details) - Schedule of Operating Leases Obligation - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finance lease cost:
Depreciation		$ 47,818
Interest on lease liabilities		1,435
Operating lease cost	$ 252,345	349,031	$ 425,280
Short-term lease cost	65,221	85,598
Variable lease cost
Sublease income
Total lease cost	317,566	483,882
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	389,365	369,505
Financing cash flows from finance leases		49,358	53,846
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 338,525	$ 549,596
Weighted-average remaining lease term – finance leases
Weighted-average remaining lease term – operating leases	1 year 10 months 24 days	1 year 1 month 6 days
Weighted-average discount rate – finance leases		2.50%
Weighted-average discount rate – operating leases	8.00%	8.00%

Other Receivables and Prepayments

12 Months Ended

Dec. 31, 2023

Other Receivables and Prepayments [Abstract]

OTHER RECEIVABLES AND PREPAYMENTS

6. OTHER RECEIVABLES AND PREPAYMENTS

Other receivables and prepayments as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Prepaid research and development expenses	$	185,633	$	305,178
Prepaid insurance		33,815		47,833
Prepaid service fee		46,303		148,346
Rental deposits		102,109		16,296
Prepaid rental expenses		15,683		-
Other receivables		22,275		204,752
Others		16,253		21,603
	$	422,071	$	744,008

During the year ended December 31, 2023, the Group considered certain other receivables and prepayments were not recoverable. Hence, the write-off of other receivables and prepayments of $62,369 was recorded in other operating expenses.

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies [Abstart]

Schedule of Milestone Payments are to be made upon Achievements of Certain Conditions

The aggregate amounts of the contingent milestone payments that the Group is required to pay up to different achievements of conditions and milestones under all license agreements in effect as of December 31, 2023 are below:

	Amount
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$	132,564
From entering phase 1 to before first commercial sale		17,376,410
First commercial sale		11,882,051
Net sales amount more than certain threshold in a year		44,769,231
Subtotal	$	74,160,256

Diagnostics technology: up to the conditions and milestones of
Before FDA approval	$	208,656
	$	74,368,912

Other Receivables and Prepayments (Details) - Schedule of Other Receivables and Prepayments - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other Receivables and Prepayments [Abstract]
Prepaid research and development expenses	$ 185,633	$ 305,178
Prepaid insurance	33,815	47,833
Prepaid service fee	46,303	148,346
Rental deposits	102,109	16,296
Prepaid rental expenses	15,683
Other receivables	22,275	204,752
Others	16,253	21,603
Total	$ 422,071	$ 744,008

Income Taxes (Details) - Schedule of Income Taxes Expenses Computed at the Hong Kong Statutory Tax Rate - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Taxes Expenses Computed at the Hong Kong Statutory Tax Rate [Abstract]
Net loss before tax	$ (4,340,975)	$ (11,525,102)	$ (27,114,293)
Provision for income taxes at Hong Kong statutory income tax rate (16.5%)	(716,261)	(1,901,642)	(4,473,859)
Impact of different tax rates in other jurisdictions	(16,272)	(263,787)	(214,135)
Non-taxable income	(1,071,774)	(907,495)	(716,628)
Non-deductible expenses	98,704		1,992,463
Change in valuation allowance	1,705,603	3,072,924	3,412,159
Effective income tax expense

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-2

Reference 38: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

Reference 39: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

+ Details

Share Based Compensation (Details) - USD ($)													1 Months Ended	12 Months Ended
Share Based Compensation (Details) - USD ($)	Jan. 01, 2024	Mar. 31, 2023	Jan. 23, 2023	Jan. 01, 2023	Jul. 14, 2022	Jun. 08, 2022	Mar. 08, 2022	Jan. 01, 2022	Jul. 14, 2021	Jul. 14, 2021	Jun. 08, 2021	Mar. 11, 2021	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation [Line Items]
Outstanding percentage														2.00%
Options granted							153,146					75,235
Excersie price per share (in Dollars per share)		$ 2.68					$ 13.4					$ 27.6	$ 2.68
Vested shares				36,808	1,493	1,866		36,796	725		906
Expire date				Dec. 31, 2033	Jul. 13, 2033	Jun. 07, 2033		Dec. 31, 2032		Jul. 13, 2032	Jun. 07, 2032			Sep. 30, 2033
Cancelled existing vested and unvested shares		177,667											70,428
Deferred cash bonus payable (in Dollars)		$ 3,100,000
Share options		403,820
Vesting period		6 months
Incremental modification cost (in Dollars)													$ 700,000
2017 Share Option Plan [Member]
Share Based Compensation [Line Items]
Weighted-average grant date fair value of share option grants (in Dollars per share)														$ 2.68	$ 10.02	$ 25.72
Maximum contractual term														12 years 9 months 18 days
Minimum [Member]
Share Based Compensation [Line Items]
Vesting period														9 months 15 days
Reverse stock split			1
Maximum [Member]
Share Based Compensation [Line Items]
Vesting period														21 months 15 days
Reverse stock split			10
Class A Ordinary Shares [Member]
Share Based Compensation [Line Items]
Vested shares													70,430
Class A Ordinary Shares [Member] \| 2017 Share Option Plan [Member]
Share Based Compensation [Line Items]
Ordinary shares issued														550,000
Subsequent Event [Member]
Share Based Compensation [Line Items]
Vested shares	74,906
Expire date	Dec. 31, 2034
Employees [Member]
Share Based Compensation [Line Items]
Vested shares				74,881
Expire date				Dec. 31, 2033
Share-based compensation charges (in Dollars)														$ 697,446	$ 1,123,122	$ 1,203,000
Non-employees [Member]
Share Based Compensation [Line Items]
Share-based compensation charges (in Dollars)														$ 391,479	$ 523,877	$ 479,460
Nonrelated Party [Member]
Share Based Compensation [Line Items]
Deferred cash bonus payable (in Dollars)													$ 1,600,000

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes Expenses

The components of the provision for income taxes expenses are:

Year ended
December 31,
2023

Year ended
December 31,
2022

Year ended
December 31,
2021

Current

Deferred

Total income taxes expense

Schedule of Income Taxes Expenses Computed at the Hong Kong Statutory Tax Rate

The reconciliation of income taxes expenses computed at the Hong Kong statutory tax rate applicable to income tax expense is as follows:

	Year ended December 31, 203			Year ended December 31, 2022			Year ended December 31, 2021

Net loss before tax	$	(4,340,975	)	$	(11,525,102	)	$	(27,114,293	)
Provision for income taxes at Hong Kong statutory income tax rate (16.5%)		(716,261	)		(1,901,642	)		(4,473,859	)
Impact of different tax rates in other jurisdictions		(16,272	)		(263,787	)		(214,135	)
Non-taxable income		(1,071,774	)		(907,495	)		(716,628	)
Non-deductible expenses		98,704			-			1,992,463
Change in valuation allowance		1,705,603			3,072,924			3,412,159
Effective income tax expense	$	-		$	-		$	-

Schedule of Deferred Tax Asset and Liabilities

Deferred tax assets and deferred tax liabilities reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purpose and the tax bases used for income tax purpose. The following represents the tax effect of each major type of temporary difference.

	December 31, 2023			December 31, 2022
Deferred tax asset:
Tax loss carry forward	$	16,956,748		$	14,865,121
Share-based payment expenses		229,126			948,893
Depreciation and amortization		128,866			-
Impairment of long-lived assets		92,416			-
		17,407,156			15,814,014
Deferred tax liability:
Depreciation and amortization		-			(108,926	)
Net deferred tax assets before valuation allowance		17,407,156			15,705,088
Valuation allowance		(17,407,156	)		(15,705,088	)
Deferred tax asset, net	$	-		$	-

Schedule of Changes in Valuation Allowance

Changes in valuation allowance are as follows:

	Year ended December 31, 2023			Year ended December 31, 2022		Year ended December 31, 2021

Balance as of January 1	$	15,705,088		$	12,632,164	$	9,561,560
Additions		1,705,603			3,072,924		3,412,159
Disposal		(3,535	)		-		(341,555	)
Balance as of December 31	$	17,407,156		$	15,705,088	$	12,632,164

Liquidity (Details) - USD ($)	12 Months Ended
Liquidity (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liquidity [Line Items]
Net loss	$ (4,340,975)	$ (11,525,102)	$ (27,114,293)
Net operation cash outflow	(7,724,364)	(12,318,965)	$ (14,651,633)
Accumulated deficit	(68,161,722)	$ (65,337,075)
Unrestricted cash	12,000,000
Line of Credit [Member]
Liquidity [Line Items]
Restricted cash	$ 1,000,000

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Principles of presentation and consolidation

Non-controlling interests

Use of estimates

Foreign currency translation and transaction

Cash and cash equivalents

Cash and cash equivalents consists of cash on hand, bank deposits and time deposits with an original maturity of three months or less at the date of purchase.

Restricted cash

Restricted cash represented time deposits pledged for banking facilities.

Accounts receivable and amounts due from related parties

Inventories

Inventories are stated at lower of cost and net realizable value. Cost is determined using the weighted average method.

Marketable securities

Long-term investments

Non-marketable investments

Equity method investment – Fair value option

Fair value measurement

As a basis for considering such assumptions, a three-tier fair value hierarchy prioritizes the inputs utilized in measuring fair value as follows:

	●	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

	●	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

	●	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Property and equipment, net

Depreciation of property, plant and equipment is provided using the straight-line method over their estimated useful lives:

Computer equipment		3 years
Furniture, fixture, and office and medical equipment		5 years
Leasehold improvements		Shorter of the remaining lease terms or 5 years
Laboratory equipment		5 years
Motor vehicle		5 years

Upon sale or disposal, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount less proceeds from disposal is charged or credited to income.

Intangible assets, net

Impairment of long-lived assets

Convertible notes

The Group evaluates and accounts for conversion options embedded in convertible notes in accordance with ASC 815 “Derivatives and Hedging Activities”.

Operating leases

Warrants

Revenue recognition

Cost of healthcare services

Research and development expenses

Share-based compensation

Income taxes

Uncertain tax positions

Comprehensive income or loss

Net income or loss per share

Concentration of credit risk

Financial assets which potentially subject the Group to concentrations of credit risk consist principally of bank deposits and balances.

Recently adopted accounting pronouncements

Recently issued accounting standards which have not yet been adopted

The Group does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material impact on the consolidated financial statements.

Segment Reporting (Details)	12 Months Ended
Segment Reporting (Details)	Dec. 31, 2023
Segment Reporting [Abstract]
Number of reportable segments	1

Non-Controlling Interest

12 Months Ended

Dec. 31, 2023

Non-Controlling Interest [Abstract]

NON-CONTROLLING INTEREST

18. NON-CONTROLLING INTEREST

On December 30, 2021, two of the Group’s subsidiaries, 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 interest of the respective company, while each Class B ordinary share is entitled to 10 votes and 0.001 share of economic interest of the respective company. On December 31, 2021, 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 97.93% economic interest and 36.17% voting power in Mios, and 97.93% economic interest and 35.06% voting power in Scipio, respectively. Since the sole director of Mios and Scipio is an executive director of the Group, the Group can effectively participate in all significant financial and operating decisions in these two companies through the power granted to the sole director in Mios and Scipio’s Articles of Association. The Group is deemed to have control over Mios and Scipio and hence these two companies are still within the Group. As a result, a total deficit of $27,293 was reclassified from additional paid-in capital to non-controlling interests within the Group’s consolidated financial statements for the year end December 31, 2021.

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%. On February 1, 2023, Aptorum Medical Limited further issued 122 shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 91% to 90%. As a result, a total deficit of $67,766, $52,024, and $34,130 were reclassified from additional paid-in capital to non-controlling interests within the Group’s consolidated financial statements for the years ended December 31, 2023, 2022 and 2021, respectively.

Convertible Note

12 Months Ended

Dec. 31, 2023

Convertible Note [Abstract]

CONVERTIBLE NOTE

15. CONVERTIBLE NOTE

On December 9, 2022, the Group entered into a securities purchase agreement with Aenco Technologies Limited (“Aenco”). Pursuant to the securities purchase agreement, Aenco is purchasing a convertible note in the original principal amount of $3,000,000 (the “Dec 2022 Note”). The Dec 2022 Note is unsecured, convertible into the Company’s restricted Class A Ordinary Shares at Aencco’s option. The Dec 2022 Notes have a maturity date of 12 months subject to the Aenco’s extension, a bullet interest rate of 7% per annum, and a conversion price of $12.00 per Class A Ordinary share. The Company shall have an obligation to repay the principal amount and interest of the Dec 2022 Note on the maturity date in cash or in unregistered Class A Ordinary Shares or a combination of such at the Company’s discretion. In April 2023, Aenco transferred the whole Dec 2022 Note to two external investors, and the two external investors fully converted the Dec 2022 Note into 250,000 Class A Ordinary Shares.

On June 28, 2023, the Group entered into a securities purchase agreement with 4 investors. Pursuant to the securities purchase agreement, the investors are purchasing a convertible note in the original principal amount of $3,000,000 (the “June 2023 Note”). The whole proceeds from the June 2023 Note was used to settle a related party loan. The June 2023 Note is unsecured, convertible into the Company’s restricted Class A Ordinary Shares at the Note holders’ option. The June 2023 Notes have a maturity date of 12 months subject to the investors extension, a bullet interest rate of 7% per annum, and a conversion price of $3.00 per Class A Ordinary share. The Company shall have an obligation to repay the principal amount and interest of the June 2023 Note on the maturity date in cash or in unregistered Class A Ordinary Shares or a combination of such at the Company’s discretion. Immediately following the issuance of June 2023 Note, the June 2023 Note was fully converted into 1,000,000 Class A Ordinary Shares.

On September 11, 2023, the Group entered into a securities purchase agreement with Jurchen Investment Corporation, the largest shareholder of the Company, pursuant to which the Group sold a secured convertible note in the aggregate principal amount of $3,000,000 (the “Sep 2023 Notes”). The Sep 2023 Notes are convertible into the Company’s Class A Ordinary Shares and have a maturity date that is 24 months from the issuance date, although upon such date the investor has the right to extend the term of the Sep 2023 Note for twelve (12) months or more or such term subject to mutual consent. The Sep 2023 Notes have an interest rate of 6% per annum and a conversion price of $2.42 per share. The Company has the right to repay the principal amount of the Sep 2023 Notes, but in the case of such prepayment it must be paid in cash, unless otherwise agreed by both parties. The Sep 2023 Note is secured by a first priority lien and security interest on certain preferred shares that the Group owns (“Collateral”) (Note 5). Upon the Group’s disposal of all or a portion of the Collateral, the investor has the right, to request that the Group prepay the then-remaining outstanding balance of the Sep 2023 Note, in part or in full and the Group can make that payment in cash or in shares.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Accounts Payable and Accrued Expenses (Details) $ in Millions	Mar. 31, 2023 USD ($) shares
Accounts Payable and Accrued Expenses [Line Items]
Deferred cash bonus payables	$ 3.1
Class A Ordinary Shares [Member]
Accounts Payable and Accrued Expenses [Line Items]
Issuance of vested ordinary shares (in Shares) \| shares	70,430
Equity Option [Member]
Accounts Payable and Accrued Expenses [Line Items]
Granting share options (in Shares) \| shares	403,820
Related Party [Member]
Accounts Payable and Accrued Expenses [Line Items]
Vested and unvested share options (in Shares) \| shares	177,667
Deferred cash bonus payables	$ 3.1
Nonrelated Party [Member]
Accounts Payable and Accrued Expenses [Line Items]
Vested and unvested share options (in Shares) \| shares	70,428
Deferred cash bonus payables	$ 1.6
Research and development expenses	1.0
General and administrative fees	$ 0.6

Property and Equipment, Net

12 Months Ended

Dec. 31, 2023

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

7. PROPERTY AND EQUIPMENT, NET

Property and equipment as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Computer equipment	$	81,138	$	84,636
Furniture, fixture, and office and medical equipment		150,292		298,738
Leasehold improvements		543,975		543,975
Laboratory equipment		4,336,764		6,229,072
Motor vehicle		239,093		239,093
		5,351,262		7,395,514
Less: accumulated depreciation and impairment		3,687,336		4,570,455
Property and equipment, net	$	1,663,926	$	2,825,059

Depreciation expenses for property, plant and equipment amounted to $1,041,234, $1,092,957 and $1,086,564 for the years ended December 31, 2023, 2022 and 2021, respectively.

For the year ended December 31, 2023, an impairment loss relating to the office and medical equipment, and computer equipment related to the Hong Kong healthcare services amounted to $28,128, was recorded in other operating expenses, as the Group considered that, with the termination of the healthcare services, the carrying amount of these property and equipment are not recoverable and are fully impaired. For the years ended December 31, 2022 and 2021, no impairment loss was recorded.

For the year ended December 31, 2023, the Group recorded $79,822 of loss on disposal of laboratory equipment, and furniture, fixture, and office and medical equipment in other operating expense. For the year ended December 31, 2021, the Group recorded $392 of loss on disposal of office equipment in other operating expenses. For the year ended December 31, 2022, no gain or loss on disposal was recorded.

Related Party Balances and Transactions (Details) - Schedule of Related Party Transactions - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Aeneas Group Limited [Member]
Related Party Transaction [Line Items]
Loan from related parties	$ 2,500,000	$ 500,000	$ 1,000,000
Loan repayment and interest paid to related parties			2,673,389
Settlement of loan from a related party through issuance of Convertible Note	3,000,000
Interest expenses	71,123	8,110	64,753
Jurchen Investment Corporation [Member]
Related Party Transaction [Line Items]
Loan from related parties			2,500,000
Loan repayment and interest paid to related parties			3,085,097
Interest expenses	58,500		65,644
Jurchen Investment Corporation one [Member]
Related Party Transaction [Line Items]
Loan repayment and interest paid to related parties	3,000,000
Aenco Technologies Ltd [Member]
Related Party Transaction [Line Items]
Issuance of Convertible Note to related parties		3,000,000
Interest expenses	(13,234)	13,234
Talem Medical Group Limited [Member]
Related Party Transaction [Line Items]
Loan to related parties			3,358,089
Loan repayment and interest received from a related party	611,641	2,962,153
Interest income	4,637	164,600	39,561
Libra Sciences Limited [Member]
Related Party Transaction [Line Items]
Administrative management services	9,615	38,462
Loan to related parties	92,459	330,341
Interest income	8,963	14,232
CGY Investments Limited [Member]
Related Party Transaction [Line Items]
Settlement of loan from a related party through issuance of Convertible Note	153,640	268,102	173,333
ACC Medical Limited [Member]
Related Party Transaction [Line Items]
Settlement of loan from a related party through issuance of Convertible Note	138,768	209,626	157,511
Aeneas Management Limited [Member]
Related Party Transaction [Line Items]
Healthcare services income	$ 961	$ 1,282	$ 7,564

Income Taxes (Details) - Schedule of Income Taxes Expenses Computed at the Hong Kong Statutory Tax Rate (Parentheticals)	12 Months Ended
	Dec. 31, 2023
Schedule of Income Taxes Expenses Computed at the Hong Kong Statutory Tax Rate [Abstract]
Provision for income taxes at Hong Kong statutory income tax rate	(16.50%)

Related Party Balances and Transactions (Details)						12 Months Ended
Related Party Balances and Transactions (Details)	Jan. 13, 2022 USD ($)	Jan. 01, 2022 USD ($)	Jan. 01, 2022 HKD ($)	Nov. 17, 2021 USD ($)	Aug. 13, 2019 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 HKD ($)	Dec. 31, 2022 USD ($)
Related Party Balances and Transactions [Line Items]
Line of credit debt financing					$ 15,000,000
Line of credit period	3 years
Interest rate	10.00%				8.00%
Undrawn line of credit amount					$ 12,000,000
Loan for the borrowers				$ 4,700,000
Loans interest-bearing rate				10.00%
Line of credit amount	$ 1,000,000
Line of credit maturity date	Jan. 12, 2023
Outstanding amount						$ 500,000
Allowance for credit loss recognized						500,000
Services fees		$ 3,205	$ 25,000
Compensation amount						$ 28,615		$ 23,275
Maximum [Member]
Related Party Balances and Transactions [Line Items]
Decreased ownership percentage						50.00%	50.00%
Minimum [Member]
Related Party Balances and Transactions [Line Items]
Decreased ownership percentage						20.00%	20.00%
Ian Huen [Member]
Related Party Balances and Transactions [Line Items]
Owned percentage						34.56%
Aeneas Management Limited [Member]
Related Party Balances and Transactions [Line Items]
Line of credit period					3 years
CGY Investments Limited [Member]
Related Party Balances and Transactions [Line Items]
Services fees						$ 13,333	$ 104,000
Services fees adjusted						21,949	171,200
ACC Medical Limited [Member]
Related Party Balances and Transactions [Line Items]
Services fees						13,018	101,542
Services fees adjusted						18,359	$ 143,200
Mr. Clark Cheng [Member]
Related Party Balances and Transactions [Line Items]
Remuneration amount						6,410
Mr. Ian Huen [Member]
Related Party Balances and Transactions [Line Items]
Remuneration amount						27,333
Mr. Darren Lui [Member]
Related Party Balances and Transactions [Line Items]
Remuneration amount						$ 6,667
CGY Investments Limited [Member]
Related Party Balances and Transactions [Line Items]
Voting interest						10.00%

Share Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share Based Compensation [Abstarct]

Schedule of the Option Activity

A summary of the option activity for the years ended December 31, 2023, 2022 and 2021 and changes during the period is presented below:

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2023		272,126			21.54		10.83

Granted		403,820			2.68
Exercised		(791	)		20.90				-
Modified		(248,095	)		21.74
Outstanding, December 31, 2023		427,060			3.59		9.28		-
Exercisable, December 31, 2023		420,157			3.43		9.42		-

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2022		127,404			31.91		11.01

Granted		153,146			13.40		12.30
Exercised		(6,721	)		25.25				-
Forfeited		(1,268	)		28.11
Cancelled		(435	)		116.71
Outstanding, December 31, 2022		272,126			21.54		10.83		-
Exercisable, December 31, 2022		89,300			32.71		9.64		-

	Number of share options⁽¹⁾			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value

Outstanding, January 1, 2021		71,756			37.63		11.22

Granted		75,235			27.60		12.29
Exercised		(19,037	)		36.52				-
Forfeited		(550	)		29.00
Outstanding, December 31, 2021		127,404			31.91		11.01		-
Exercisable, December 31, 2021		31,456			42.62		9.63		-

(1)	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

Schedule of Each Stock Option Award is Estimated on the Date of Grant Using the Black-Scholes Option Pricing Model

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 2023			Granted in 2022			Granted in 2021
Expected volatility		170.10	%		89.55	%		97.70	%
Risk-free interest rate		3.48	%		1.86	%		1.64	%
Expected term from grant date (in years)		5.25			5.63-6.41			5.62-6.41
Dividend rate		-			-			-
Dilution factor		1			1			1
Fair value	$	2.68		$	9.74 - $10.16		$	25.11 - $26.01

Other Receivables and Prepayments (Tables)

12 Months Ended

Dec. 31, 2023

Other Receivables and Prepayments [Abstract]

Schedule of Other Receivables and Prepayments

Other receivables and prepayments as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Prepaid research and development expenses	$	185,633	$	305,178
Prepaid insurance		33,815		47,833
Prepaid service fee		46,303		148,346
Rental deposits		102,109		16,296
Prepaid rental expenses		15,683		-
Other receivables		22,275		204,752
Others		16,253		21,603
	$	422,071	$	744,008

Lease (Details) - USD ($)	12 Months Ended
Lease (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Lease [Abstract]
Weighted average remaining lease term	1 year 10 months 24 days	1 year 1 month 6 days
Weighted average discount rates	8.00%
Impairment loss of right-of-use assets	$ 200,916
Oher operating expenses.	$ 31,030

Liquidity

12 Months Ended

Dec. 31, 2023

Liquidity [Abstract]

LIQUIDITY

2. LIQUIDITY

The Group reported a net loss of $4,340,975 and net operating cash outflow of $7,724,364 for the year ended December 31, 2023. In addition, the Group had an accumulated deficit of $68,161,722 as of December 31, 2023. 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, line of credit facility from related parties, bank loan, public offerings and convertible bonds. As of the date of issuance of the consolidated financial statements, the Group has approximately $1.0 million of unrestricted cash or cash equivalents, and approximately $12 million of undrawn line of credit facility from a related party. In addition, the Group will need to maintain its operating costs at a level through strict cost control and budget, such as staff reductions, to ensure operating costs are minimized and 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 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 consolidated financial statements are issued and the Group has prepared the consolidated financial statements on a going concern basis. The Group may, however, need additional capital in the future to fund its continued operations. If the Group determine that its cash requirements exceed the amount of cash and cash equivalents the Group has at the time, the Group 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 its shareholders. The incurrence of indebtedness would result in increased fixed obligations and could result in operating covenants that might restrict its operations. The Group cannot assure that the financing will be available in amounts or on terms acceptable to the Group, if at all.

Investment and Fair Value Measurement

12 Months Ended

Dec. 31, 2023

Investment and Fair Value Measurement [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 December 31, 2023 and 2022:

December 31, 2023

Level 1

Level 2

Level 3

Total

Non-current Assets

Long-term investments

Common stocks

Total assets at fair value

December 31, 2022	Level 1		Level 2		Level 3		Total
Current Assets
Marketable securities
Common stocks	$	10,202	$	92,279	$	-	$	102,481
Non-current Assets
Long-term investments
Common stocks		-		-		77,200		77,200
Total assets at fair value	$	10,202	$	92,279	$	77,200	$	179,681

The following is a reconciliation of Level 3 assets measured and recorded at fair value on a recurring basis during the years ended December 31, 2023 and 2022:

	Common Stock
Balance at January 1, 2023	$	77,200
Impairment		(77,200	)
Balance at December 31, 2023	$	-
Net change in unrealized appreciation relating to investments still held at December 31, 2023		-

Balance at January 1, 2022	$	77,200
Change in unrealized appreciation, net		-
Balance at December 31, 2022	$	77,200
Net change in unrealized appreciation relating to investments still held at December 31, 2022		-

For the year ended December 31, 2023, an impairment loss relating to an equity method investment amounted to $77,200, was recorded in other expenses, net, as the Group considered that the carrying amount of the equity method investment may not be recoverable, and this condition is determined to be other-than-temporary.

December 31, 2023	Valuation technique	Unobservable input	Range (weighted average)

Common stocks	Recent transactions	Recent transaction price	$0.0001 - $0.01

December 31, 2022	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 (expenses), net in the consolidated statements of operations and comprehensive loss.

	Year ended December 31, 2023		Year ended December 31, 2022			Year ended December 31, 2021
Upward adjustments	$	6,431,088	$	6,108,872		$	-
Downward adjustments and impairment		-		(520,821	)		-
Total unrealized gain from fair value change of non-marketable investments, net	$	6,431,088	$	5,588,051		$	-

The Group did not sell any non-marketable investments or recorded any realized gains or losses for the non-marketable investments measured at fair value on a non-recurring basis during the years ended December 31, 2023, 2022 and 2021.

	December 31, 2023			December 31, 2022
Initial cost basis	$	4,079,707		$	4,079,707
Upward adjustments		12,539,960			6,108,872
Downward adjustments and impairment		(520,821	)		(520,821	)
Total carrying value at the end of the year	$	16,098,846		$	9,667,758

The Group did not transfer any non-marketable investments into marketable securities for the years ended December 31, 2023 and 2022.

For the year ended December 31, 2023, one of the non-marketable investments with initial cost of $2.6 million and had a carrying value of $15.1 million was pledged for a convertible note issued to a related party (Note 15).

Equity method investment, fair value option

In December 2021, one of the Group’s subsidiaries, Libra Sciences Limited (“Libra”, formerly known as Aptorum Pharmaceutical Development Limited), issued Class A and Class B ordinary shares to various parties in exchange of licenses or cash. Each Class A share of Libra is entitled to 1 vote while each Class B share of Libra is entitled to 10 votes. Upon the share issuance, the Group was holding 97.27% economic interest and 31.51% voting power in Libra. The Group lost the controlling interest in Libra because it was transferred to a third party, and therefore deconsolidated Libra. However, the Group still owns 97.27% economic interest and 31.51% voting power, which is deemed as having significant influence over Libra. As a result, the Group’s investment in Libra is subject to the equity method of accounting. The Group assessed that the fair value option can better reflect the true value of Libra. Pursuant to ASC 825 – Financial Instruments (“ASC 825”), the Group elected to apply the fair value option for its investments in Libra and will remeasure its investments in Libra at fair value every reporting period. For the year ended December 31, 2023, the Group has determined that the carrying value of the investment is not recoverable and this condition is determined to be other-than-temporary. Consequently, an impairment for the investment of $77,200 has been recognized for the year end December 31, 2023.

- 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

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net loss	$ (4,340,975)	$ (11,525,102)	$ (27,114,293)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation	1,125,254	1,207,510	1,192,578
Share-based compensation	1,265,189	1,646,999	1,682,460
Loss on investments in marketable securities, net	9,266	134,134	8,031,595
Unrealized gain from fair value change of the long-term investments, net	(6,353,888)	(5,588,051)
Loss on investments in derivatives			4,289
Gain on derecognition of non-financial assets			(75,000)
Loss on disposal of long-lived assets	110,852	205,189	392
Impairment loss on long-lived assets	750,381
Allowance for credit loss of due from a related party	521,007
Write-off of prepayment and other receivables	62,369
Write-down of inventories	13,206
Loss on disposal of subsidiaries			3,638
Gain on use of digital currencies			(4,918)
Settlement of service fee by tokens and digital currencies			90,457
Operating lease cost	252,345	349,031	425,280
Interest income		(235,560)	(41,246)
Interest expense and accretion of convertible debts	45,266	87,537	130,397
Accretion of finance lease obligation		1,435	4,450
Reversal of deferred cash bonus	(1,646,228)
Changes in operating assets and liabilities
Accounts receivable	126,717	(95,704)	(16,501)
Inventories	14,516	8,053	3,358
Other receivables and prepayments	226,805	(105,584)	695,308
Long-term deposits	29,106	19,328
Due from brokers	652	75,728	83,957
Amounts due from related parties	63,050	(46,349)	112,635
Amounts due to related parties	(8,524)	(6,805)	(264,934)
Accounts payable and accrued expenses	398,635	1,918,751	855,272
Operating lease liabilities	(389,365)	(369,505)	(450,807)
Net cash used in operating activities	(7,724,364)	(12,318,965)	(14,651,633)
Cash flows from investing activities
Purchases of intangible assets			(6,026)
Purchases of property and equipment	(3,015)	(186,916)	(131,750)
Proceeds from disposal of property and equipment	15,385
Disposal of subsidiaries, net of cash disposed			(113,830)
Proceeds from sales of investment securities	93,215		20,116,734
Loan to a related party	(92,459)	(330,341)	(3,358,089)
Repayment of loan and interest from a related party	611,641	2,962,153
Net cash provided by investing activities	624,767	2,444,896	16,507,039
Cash flows from financing activities
Loan from related parties	2,500,000	500,000	3,500,000
Repayment of loan due to related parties			(5,489,665)
Proceeds from issuance of subsidiaries shares		5,360
Proceeds from issuance of Class A Ordinary Shares and warrants	1,575,562		4,000,000
Payments of offering costs
Exercise of share options	16,506	169,460	694,224
Exercise of warrants			130,012
Loan from a bank		3,000,000
Repayment of bank loan	(3,000,000)
Proceeds from issuance of convertible notes	3,000,000	3,000,000
Payment of finance lease obligations		(49,358)	(53,846)
Net cash provided by financing activities	4,092,068	6,625,462	2,780,725
Net (decrease) increase in cash and cash equivalents and restricted cash	(3,007,529)	(3,248,607)	4,636,131
Cash and cash equivalents and restricted cash – Beginning of year	5,012,880	8,261,487	3,625,356
Cash and cash equivalents and restricted cash – End of year	2,005,351	5,012,880	8,261,487
Supplemental disclosures of cash flow information
Interest paid	94,108	64,744	273,155
Income taxes paid
Proceeds in broker accounts			20,116,734
Non-cash operating, investing and financing activities
Right-of-use assets obtained in exchange for new operating lease liabilities	338,525	549,596
Settlement of service fee by tokens and digital currencies			90,457
Convertible notes converted to Class A Ordinary Shares	6,000,000
Settlement of deferred cash bonus by issuance of share options	3,078,196
Reconciliation of cash and restricted cash
Cash and cash equivalents	2,005,351	1,882,545	8,131,217
Restricted cash		3,130,335	130,270
Total cash and cash equivalents and restricted cash shown in the consolidated statements of cash flows	$ 2,005,351	$ 5,012,880	$ 8,261,487

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies [Abstart]

COMMITMENTS AND CONTINGENCIES

20. COMMITMENTS AND CONTINGENCIES

Contingent Payment Obligations

As of December 31, 2023, the Group does not have any non-cancellable purchase commitments.

The Group has 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 due upon achievements of specific 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 amounts of the contingent milestone payments that the Group is required to pay up to different achievements of conditions and milestones under all license agreements in effect as of December 31, 2023 are below:

	Amount
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$	132,564
From entering phase 1 to before first commercial sale		17,376,410
First commercial sale		11,882,051
Net sales amount more than certain threshold in a year		44,769,231
Subtotal	$	74,160,256

Diagnostics technology: up to the conditions and milestones of
Before FDA approval	$	208,656
	$	74,368,912

For the years ended December 31, 2023, 2022 and 2021, the Group incurred $50,000, $nil and $nil milestone payments under license agreements, respectively. For the years ended December 31, 2023, 2022 and 2021, the Group did not incur any royalties or research and development funding, respectively.

Segment Reporting

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

SEGMENT REPORTING

21. SEGMENT REPORTING

The Group’s chief operating decision maker, the Chief Executive Officer, reviews the consolidated results when making decisions about allocating resources and accessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group does not distinguish between markets or segments for the purpose of internal reporting. The Group’s long-lived assets are substantially located in Hong Kong and majority of the Group’s revenue and expense is derived from within Hong Kong. Therefore, no geographical segments are presented.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Subsequent Events (Details) - USD ($) $ in Millions		12 Months Ended
Subsequent Events (Details) - USD ($) $ in Millions	Apr. 08, 2024	Dec. 31, 2023	Mar. 31, 2023
Subsequent Events [Line Items]
Equity value (in Dollars)		$ 250
Outstanding shares, percentage		5.00%
Maximum [Member]
Subsequent Events [Line Items]
shares outstanding perentage		90.00%
Minimum [Member]
Subsequent Events [Line Items]
shares outstanding perentage		10.00%
Class A Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary Share issued			70,430
Forecast [Member] \| Class B Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary Share issued	1,796,934
Ordinary share outstanding	1,796,934
CGY Investments Limited [Member] \| Forecast [Member] \| Class B Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary shares	401,537
CGY Investments Limited [Member] \| Forecast [Member] \| Class A Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary shares	533,575
DSF Investment Holdings Limited [Member] \| Forecast [Member] \| Class B Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary shares	45,305
DSF Investment Holdings Limited [Member] \| Forecast [Member] \| Class A Ordinary Shares [Member]
Subsequent Events [Line Items]
Ordinary shares	45,305

Non-Controlling Interest (Details) - USD ($)	Dec. 31, 2023	Feb. 01, 2023	Dec. 31, 2022	Feb. 25, 2022	Dec. 31, 2021	Dec. 30, 2021	Jan. 02, 2021
Non-Controlling Interest [Line Items]
Share issued (in Shares)		122		119		0.001	117
Total deficit value (in Dollars)	$ 67,766		$ 52,024		$ 34,130
Mios Pharmaceuticals Limited [Member]
Non-Controlling Interest [Line Items]
Ownership interest percentage	97.93%
Total deficit value (in Dollars)					$ 27,293
Scipio Life Sciences Limited [Member]
Non-Controlling Interest [Line Items]
Ownership interest percentage	97.93%
Aptorum Medical Limited [Member] \| Maximum [Member]
Non-Controlling Interest [Line Items]
Equity interest percentage							93.00%
Aptorum Medical Limited [Member] \| Minimum [Member]
Non-Controlling Interest [Line Items]
Equity interest percentage							92.00%
Clark Cheng [Member] \| Maximum [Member]
Non-Controlling Interest [Line Items]
Equity interest percentage		91.00%		92.00%
Clark Cheng [Member] \| Minimum [Member]
Non-Controlling Interest [Line Items]
Equity interest percentage		90.00%		91.00%
Group’s subsidiaries [Member] \| Mios Pharmaceuticals Limited [Member]
Non-Controlling Interest [Line Items]
Voting power	36.17%
Group’s subsidiaries [Member] \| Scipio Life Sciences Limited [Member]
Non-Controlling Interest [Line Items]
Voting power	35.06%

Long-Term Deposits (Tables)

12 Months Ended

Dec. 31, 2023

Long-Term Deposits [Abstract]

Schedule of Long-Term Deposits

Long-term deposits as of December 31, 2023 and 2022 consisted of:

	December 31, 2023		December 31, 2022

Rental deposits	$	71,823	$	127,303
Prepayments for equipment		-		2,544
	$	71,823	$	129,847

Related Party Balances and Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Amounts Due from Related Parties

Amounts due from related parties consisted of the following as of December 31, 2023 and 2022:

	December 31, 2023			December 31, 2022
Current
Aeneas Management Limited	$	961		$	-
Libra Sciences Limited (Note b)		521,007			378,036
Libra Therapeutics Limited		-			17,459
Talem Medical Group Limited (Note b)		-			610,138
Allowance for credit loss		(521,007	)		-
Total	$	961		$	1,005,633

Schedule of Amounts Due to Related Parties

Amounts due to related parties consisted of the following as of December 31, 2023 and 2022:

	December 31, 2023		December 31, 2022
Current
Aeneas Group Limited (Note a)	$	79,180	$	8,110
Aenco Technologies Ltd		-		3,013,234
Clark Cheng		-		4,583
Total	$	79,180	$	3,025,927

Non-current
Jurchen Investment Corporation (Note 15)	$	3,058,500	$	-
Aeneas Group Limited (Note a)		-		500,000
	$	3,058,500	$	500,000

Schedule of Related Party Transactions

Related party transactions consisted of the following for the years ended December 31, 2023, 2022 and 2021:

	Year ended December 31, 2023			Year ended December 31, 2022		Year ended December 31, 2021
Loan from related parties (Note a)
- Aeneas Group Limited	$	2,500,000		$	500,000	$	1,000,000
- Jurchen Investment Corporation	$	-		$	-	$	2,500,000

Loan repayment and interest paid to related parties (Note a)
- Aeneas Group Limited	$	-		$	-	$	2,673,389
- Jurchen Investment Corporation	$	-		$	-	$	3,085,097

Issuance of Convertible Note to related parties (Note 15)
- Jurchen Investment Corporation	$	3,000,000		$	-	$	-
- Aenco Technologies Ltd	$	-		$	3,000,000	$	-

Settlement of loan from a related party through issuance of Convertible Note (Note 15)
- Aeneas Group Limited	$	3,000,000		$	-	$	-

Interest expenses (Note a and Note 15)
- Aeneas Group Limited	$	71,123		$	8,110	$	64,753
- Jurchen Investment Corporation	$	58,500		$	-	$	65,644
- Aenco Technologies Ltd	$	(13,234	)	$	13,234	$	-

Loan to related parties (Note b)
- Talem Medical Group Limited	$	-		$	-	$	3,358,089
- Libra Sciences Limited	$	92,459		$	330,341	$	-

Loan repayment and interest received from a related party (Note b)
- Talem Medical Group Limited	$	611,641		$	2,962,153	$	-

Interest income (Note b)
- Talem Medical Group Limited	$	4,637		$	164,600	$	39,561
- Libra Sciences Limited	$	8,963		$	14,232	$	-

Consultant, secondment, management and administrative services fees (Note c)
- CGY Investments Limited	$	153,640		$	268,102	$	173,333
- ACC Medical Limited	$	138,768		$	209,626	$	157,511

Administrative management services (Note d)
- Libra Sciences Limited	$	9,615		$	38,462	$	-

Healthcare services income
- Aeneas Management Limited	$	961		$	1,282	$	7,564

Consolidated Statements of Shareholders’ Equity - USD ($)

Class A

Ordinary Shares

Class B

Ordinary Shares

Additional Paid-in Capital Amount

Accumulated deficit Amount

Accumulated other comprehensive (loss) income 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

^[1]

1,158,432

2,243,776

Issuance of Class A Ordinary Shares

$ 1,387,925

2,612,075

4,000,000

Issuance of Class A Ordinary Shares (in Shares)

^[1]

138,793

Issuance of shares to non-controlling interest

66,783

(61,423)

5,360

Disposal of subsidiaries under common control transaction

303,419

(5,386)

(300,000)

(1,967)

Disposal of subsidiaries

7,962

Share-based compensation

1,682,460

Exercise of warrants

$ 40,000

90,012

130,012

Exercise of warrants (in Shares)

^[1]

4,000

Exercise of options

$ 190,159

504,065

694,224

Exercise of options (in Shares)

^[1]

19,016

Exchange difference on translation of foreign operation

(49,929)

Net loss

(25,048,389)

(2,065,904)

(27,114,293)

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

^[1]

1,320,241

2,243,776

Issuance of shares to non-controlling interest

52,024

(52,024)

Share-based compensation

1,646,999

Exercise of options

$ 67,120

102,340

169,460

Exercise of options (in Shares)

^[1]

6,712

Exchange difference on translation of foreign operation

35,826

Net loss

(9,799,560)

(1,725,542)

(11,525,102)

Balance at Dec. 31, 2022

$ 13,269,528

$ 22,437,754

45,308,080

(65,337,075)

33,807

(7,878,789)

7,833,305

Balance (in Shares) at Dec. 31, 2022

^[1]

1,326,953

2,243,776

Issuance of shares to non-controlling interest

67,766

(67,766)

Adjustment for change of par value

(13,269,514)

(22,437,732)

35,707,246

Issuance of shares in exchange of share options and settlement of liabilities

$ 1

3,078,195

3,078,196

Issuance of shares in exchange of share options and settlement of liabilities (in Shares)

^[1]

70,430

Issuance of shares for share-based compensation

$ 1

176,263

176,264

Issuance of shares for share-based compensation (in Shares)

^[1]

65,770

Issuance of shares

$ 2

1,575,560

1,575,562

Issuance of shares (in Shares)

^[1]

215,959

Conversion of convertible notes

$ 13

5,999,987

6,000,000

Conversion of convertible notes (in Shares)

^[1]

1,250,000

Rounding up for reverse stock split

Rounding up for reverse stock split (in Shares)

^[1]

8,018

Share-based compensation

1,088,925

Exercise of options

16,506

Exercise of options (in Shares)

^[1]

791

Exchange difference on translation of foreign operation

(44,430)

Net loss

(2,824,647)

(1,516,328)

(4,340,975)

Balance at Dec. 31, 2023

$ 31

$ 22

$ 93,018,528

$ (68,161,722)

$ (10,623)

$ (9,462,883)

$ 15,383,353

Balance (in Shares) at Dec. 31, 2023

^[1]

2,937,921

2,243,776

[1]	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

Depreciation of property, plant and equipment is provided using the straight-line method over their estimated useful lives:

Computer equipment		3 years
Furniture, fixture, and office and medical equipment		5 years
Leasehold improvements		Shorter of the remaining lease terms or 5 years
Laboratory equipment		5 years
Motor vehicle		5 years

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

11. 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. In March 2018, the Hong Kong Government introduced a two-tiered profit tax rate regime by enacting the Inland Revenue (Amendment) (No.3) Ordinance 2018 (the “Ordinance”). Under the two-tiered profits tax rate regime, the first $2 million of assessable profits of qualifying corporations is taxed at 8.25% and the remaining assessable profits at 16.5%. The Ordinance is effective from the year of assessment 2018-2019. According to the policy, if no election has been made, the whole of the taxpaying entity’s assessable profits will be chargeable to Profits Tax at the rate of 16.5% or 15%, as applicable. Because the preferential tax treatment is not elected by the Group, all the subsidiaries registered in Hong Kong are subject to income tax at a rate of 16.5%. The subsidiaries registered in Hong Kong did not have assessable profits that were derived Hong Kong during the years ended December 31, 2023, 2022 and 2021. Therefore, no Hong Kong profit tax has been provided for in the periods presented. Our returns for 2017 and subsequent tax years remain subject to examination by Hong Kong Inland Revenue Department.

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 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 in United Kingdom did not have assessable profits that were derived from United Kingdom during the years ended December 31, 2023, 2022 and 2021. Therefore, no United Kingdom profit tax has been provided for in the periods presented. Our returns for 2019 and subsequent tax years remain subject to examination by the UK tax authority.

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 years ended December 31, 2023, 2022 and 2021. Therefore, no Singapore profit tax has been provided for in the periods presented. Our returns for 2019 and subsequent tax years remain subject to examination by the Singapore tax authority.

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 years ended December 31, 2023, 2022 and 2021. Therefore, no United States profit tax has been provided for in the periods presented. Our returns for 2020 and subsequent tax years remain subject to examination by Internal Revenue Service.

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 years ended December 31, 2023, 2022 and 2021. Therefore, no Canada profit tax has been provided for in the periods presented. Our returns for 2019 and subsequent tax years remain subject to examination by the Canada tax authority.

The components of the provision for income taxes expenses are:

Year ended
December 31,
2023

Year ended
December 31,
2022

Year ended
December 31,
2021

Current

Deferred

Total income taxes expense

The reconciliation of income taxes expenses computed at the Hong Kong statutory tax rate applicable to income tax expense is as follows:

	Year ended December 31, 203			Year ended December 31, 2022			Year ended December 31, 2021

Net loss before tax	$	(4,340,975	)	$	(11,525,102	)	$	(27,114,293	)
Provision for income taxes at Hong Kong statutory income tax rate (16.5%)		(716,261	)		(1,901,642	)		(4,473,859	)
Impact of different tax rates in other jurisdictions		(16,272	)		(263,787	)		(214,135	)
Non-taxable income		(1,071,774	)		(907,495	)		(716,628	)
Non-deductible expenses		98,704			-			1,992,463
Change in valuation allowance		1,705,603			3,072,924			3,412,159
Effective income tax expense	$	-		$	-		$	-

Deferred tax asset, net

	December 31, 2023			December 31, 2022
Deferred tax asset:
Tax loss carry forward	$	16,956,748		$	14,865,121
Share-based payment expenses		229,126			948,893
Depreciation and amortization		128,866			-
Impairment of long-lived assets		92,416			-
		17,407,156			15,814,014
Deferred tax liability:
Depreciation and amortization		-			(108,926	)
Net deferred tax assets before valuation allowance		17,407,156			15,705,088
Valuation allowance		(17,407,156	)		(15,705,088	)
Deferred tax asset, net	$	-		$	-

As of December 31, 2023 and 2022, the Group had net operating loss carry-forwards of $102,367,435 and $90,060,983, respectively, including its Hong Kong, Singapore, the United States, the United Kingdom and Canada operations, which are available to reduce future taxable income and have an unlimited carryover period. For the year ended December 31, 2023, there was no tax loss carried forward expired, while tax loss brought forward of $28,281 was cancelled due to the disposal of various subsidiaries.

Valuation allowance was provided against deferred tax assets in entities where it was determined, it was more likely than not that the benefits of the deferred tax assets will not be realized. The Group had deferred tax assets which consisted of tax loss carry forward, which can be carried forward to offset future taxable income. The Group maintains a full valuation allowance on its net deferred tax assets. The management determines it is more likely than not that all of its deferred tax assets will not be utilized.

Changes in valuation allowance are as follows:

	Year ended December 31, 2023			Year ended December 31, 2022		Year ended December 31, 2021

Balance as of January 1	$	15,705,088		$	12,632,164	$	9,561,560
Additions		1,705,603			3,072,924		3,412,159
Disposal		(3,535	)		-		(341,555	)
Balance as of December 31	$	17,407,156		$	15,705,088	$	12,632,164

- 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
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Intangible Assets, Net (Details) - Schedule of Amortization Expense Related to its Finite-Lived Intangible Assets	Dec. 31, 2023 USD ($)
Schedule of Amortization Expense Related to its Finite Lived Intangible Assets [Abstract]
2024	$ 38,438
2025	38,439
2026	38,439
2027	32,031
Total	$ 147,347

Intangible Assets, Net (Details) - Schedule of Intangible Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 952,063	$ 1,262,063
Less: accumulated amortization	804,716	509,358
Intangible assets, net	147,347	752,705
Prepaid patented licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	728,205	1,038,205
Less: accumulated amortization	728,205	474,131
Intangible assets, net		564,074
Computer software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	223,858	223,858
Less: accumulated amortization	76,511	35,227
Intangible assets, net	$ 147,347	$ 188,631

Variable Interest Entity (Details)	12 Months Ended
Variable Interest Entity (Details)	Dec. 31, 2023 USD ($) $ / shares
Variable Interest Entity [Line Items]
Common stock voting rights	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
Share of economic (in Dollars per share) \| $ / shares	$ 0.001
Equity investment (in Dollars)	$ 77,200
Libra Sciences Limited [Member]
Variable Interest Entity [Line Items]
Ownership interest percentage	97.27%
Mios Pharmaceuticals Limited [Member]
Variable Interest Entity [Line Items]
Ownership interest percentage	97.93%
Scipio Life Sciences Limited [Member]
Variable Interest Entity [Line Items]
Ownership interest percentage	97.93%
Varibale Interest Entity [Member]
Variable Interest Entity [Line Items]
Equity investment (in Dollars)	$ 0
Series of Individually Immaterial Business Acquisitions [Member]
Variable Interest Entity [Line Items]
Voting right percentage	31.51%
Series of Individually Immaterial Business Acquisitions [Member] \| Libra [Member]
Variable Interest Entity [Line Items]
Voting right percentage	48.33%
Series of Individually Immaterial Business Acquisitions [Member] \| Mios [Member]
Variable Interest Entity [Line Items]
Voting right percentage	48.39%
Series of Individually Immaterial Business Acquisitions [Member] \| Scipio [Member]
Variable Interest Entity [Line Items]
Voting right percentage	48.36%
Group’s subsidiaries [Member] \| Libra Sciences Limited [Member]
Variable Interest Entity [Line Items]
Voting right percentage	31.51%
Group’s subsidiaries [Member] \| Mios Pharmaceuticals Limited [Member]
Variable Interest Entity [Line Items]
Voting right percentage	36.17%
Group’s subsidiaries [Member] \| Scipio Life Sciences Limited [Member]
Variable Interest Entity [Line Items]
Voting right percentage	35.06%

Related Party Balances and Transactions (Details) - Schedule of Amounts Due to Related Parties - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current
Amounts due to related parties, Current	$ 79,180	$ 3,025,927
Non-current
Amounts due to related parties, Non-current	3,058,500	500,000
Aeneas Group Limited [Member]
Current
Amounts due to related parties, Current	79,180	8,110
Non-current
Amounts due to related parties, Non-current		500,000
Aenco Technologies Ltd [Member]
Current
Amounts due to related parties, Current		3,013,234
Sabrina Khan [Member]
Current
Amounts due to related parties, Current		4,583
Jurchen Investment Corporation [Member]
Non-current
Amounts due to related parties, Non-current	$ 3,058,500

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Net Loss Per Share [Abstract]

Schedule of basic and diluted (loss) income per share

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

	Year ended December 31, 2023			Year ended December 31, 2022			Year ended December 31, 2021
Numerator:
Net loss attributable to Aptorum Group Limited	$	(2,824,647	)	$	(9,799,560	)	$	(25,048,389	)
Denominator:
Weighted average shares outstanding⁽¹⁾
– Basic		4,521,133			3,569,484			3,503,396
– Diluted		4,521,133			3,569,484			3,503,396

Net loss per share attributable to Aptorum Group Limited⁽¹⁾
– Basic	$	(0.62	)	$	(2.75	)	$	(7.15	)
– Diluted	$	(0.62	)	$	(2.75	)	$	(7.15	)

(1)	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

Revenue

12 Months Ended

Dec. 31, 2023

Revenues [Abstract]

REVENUE

4. REVENUE

For the years ended December 31, 2023, 2022 and 2021, all revenue came from provision of healthcare services in Hong Kong.

During the second quarter of 2023, the Group made a decision to streamline its operations by terminating clinic services and suspending non-lead R&D projects.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12
-Subparagraph (a)
-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Net Loss Per Share

12 Months Ended

Dec. 31, 2023

Net Loss Per Share [Abstract]

NET LOSS PER SHARE

19. NET LOSS PER SHARE

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

	Year ended December 31, 2023			Year ended December 31, 2022			Year ended December 31, 2021
Numerator:
Net loss attributable to Aptorum Group Limited	$	(2,824,647	)	$	(9,799,560	)	$	(25,048,389	)
Denominator:
Weighted average shares outstanding⁽¹⁾
– Basic		4,521,133			3,569,484			3,503,396
– Diluted		4,521,133			3,569,484			3,503,396

Net loss per share attributable to Aptorum Group Limited⁽¹⁾
– Basic	$	(0.62	)	$	(2.75	)	$	(7.15	)
– Diluted	$	(0.62	)	$	(2.75	)	$	(7.15	)

(1)	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

For the years ended December 31, 2023, 2022 and 2021, the total number of share options, warrants and convertible notes excluded from the calculation of diluted earnings per share due to their anti-dilutive nature, are 1,293,723, 54,054 and 54,054, respectively.

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	APTORUM GROUP LIMITED
Trading Symbol	APM
Document Type	20-F
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001734005
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-38764
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	17 Hanover Square
Entity Address, City or Town	London
Entity Address, Postal Zip Code	W1S 1BN
Entity Address, Country	GB
Title of 12(b) Security	Class A Ordinary shares, par value $0.00001
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Firm ID	5395
Auditor Name	Marcum Asia CPAs llp
Auditor Location	New York, NY
Business Contact
Document Information Line Items
Contact Personnel Name	Ian Huen
Entity Address, Address Line One	17 Hanover Square
Entity Address, City or Town	London
Entity Address, Postal Zip Code	W1S 1BN
Entity Address, Country	GB
City Area Code	+44
Local Phone Number	20 8092 9299
Class A Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding	2,937,921
Class B Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding	2,243,776

Investment and Fair Value Measurement (Details)	12 Months Ended
Investment and Fair Value Measurement (Details)	Dec. 31, 2023 USD ($)
Investment and Fair Value Measurement [Line Items]
Equity method investment amounted	$ 77,200
Non-marketable investments	$ 2,600,000
Voting rights description	Each Class A share of Libra is entitled to 1 vote while each Class B share of Libra is entitled to 10 votes.
Ownership interest	97.27%
Temporary impairment	$ 77,200
Convertible Notes Payable [Member]
Investment and Fair Value Measurement [Line Items]
Non-marketable investments	$ 15,100,000
Series of Individually Immaterial Business Acquisitions [Member]
Investment and Fair Value Measurement [Line Items]
Voting interest	31.51%
Series of Individually Immaterial Business Acquisitions [Member] \| Libra [Member]
Investment and Fair Value Measurement [Line Items]
Voting interest	31.51%
Libra [Member]
Investment and Fair Value Measurement [Line Items]
Ownership interest	97.27%
Libra [Member] \| Series of Individually Immaterial Business Acquisitions [Member]
Investment and Fair Value Measurement [Line Items]
Voting interest	48.33%

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
Commitments and Contingencies (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies [Abstart]
Milestone payments	$ 50,000

Ordinary Shares (Details) - USD ($)			1 Months Ended		12 Months Ended
Ordinary Shares (Details) - USD ($)	Jan. 23, 2023	Jan. 13, 2022	May 26, 2021	Mar. 26, 2021	Dec. 31, 2023	Mar. 31, 2023	Feb. 21, 2023	Dec. 31, 2022	Dec. 31, 2021
Ordinary Shares [Line Items]
Aggregate offering price (in Dollars)				$ 15,000,000
Issuance of expire years		3 years
Gross proceeds (in Dollars)			$ 4,000,000
Ordinary shares closing price percentage			10.00%
Share issued price (in Dollars per share)	$ 1
Shares Warrant Holders [Member]
Ordinary Shares [Line Items]
Ordinary shares issued					791			6,712	4,000
Share Option Holders [Member]
Ordinary Shares [Line Items]
Ordinary shares issued									19,016
Maximum [Member]
Ordinary Shares [Line Items]
Number of shares issue	10
Ordinary per share (in Dollars per share)							$ 10
Minimum [Member]
Ordinary Shares [Line Items]
Number of shares issue	1
Ordinary per share (in Dollars per share)							$ 0.00001
Common Class A [Member]
Ordinary Shares [Line Items]
Exercise price per share (in Dollars per share)				$ 215,959
Issuance of expire years				7 years 6 months 10 days
Gross proceeds (in Dollars)				$ 1,600,000
Less transaction costs (in Dollars)				$ 50,183
Ordinary shares issued			138,793
Ordinary shares, per share (in Dollars per share)			$ 28.82
Number of shares issue	10					70,430
Share issued price (in Dollars per share)	$ 1
Authorized share capital	1
Ordinary per share (in Dollars per share)	$ 10				$ 0.00001			$ 10
Additional ordinary share	8,018
Share issued to convertible note holders					1,250,000
Class B Ordinary Shares [Member]
Ordinary Shares [Line Items]
Number of shares issue	10
Share issued price (in Dollars per share)	$ 10
Authorized share capital	1
Ordinary per share (in Dollars per share)					$ 0.00001			$ 10
Employees and External Consultants [Member]
Ordinary Shares [Line Items]
Number of shares issue						65,770
Share issued price (in Dollars per share)						$ 2.68

Related Party Balances and Transactions (Details) - Schedule of Amounts Due from Related Parties - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current
Amounts due from related parties	$ 961	$ 1,005,633
Allowance for credit loss	(521,007)
Aeneas Management Limited [Member]
Current
Amounts due from related parties	961
Libra Sciences Limited [Member]
Current
Amounts due from related parties	521,007	378,036
Libra Therapeutics Limited one [Member]
Current
Amounts due from related parties		17,459
Talem Medical Group Limited [Member]
Current
Amounts due from related parties		$ 610,138

Lease (Details) - Schedule of Maturity Analysis of Operating Leases Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Maturity Analysis of Operating Leases Liabilities [Abstract]
2024	$ 120,824
2025	97,541
2026	24,573
Total future undiscounted cash flow	242,938
Less: Discount on operating lease liabilities	(18,221)
Present value of operating lease liabilities	224,717
Less: Current portion of operating lease liabilities	(125,232)	$ (310,548)
Non-current portion of operating lease liabilities	$ 99,485	$ 30,784

Investment and Fair Value Measurement (Details) - Schedule of Assets and Liabilities Carried at Fair Value Measured on a Recurring Basis - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Non-current Assets
Total assets at fair value		$ 77,200
Common Stocks One [Member]
Non-current Assets
Total assets at fair value		179,681
Common Stocks [Member]
Non-current Assets
Total assets at fair value		102,481
Level 1 [Member]
Non-current Assets
Total assets at fair value
Level 1 [Member] \| Common Stocks One [Member]
Non-current Assets
Total assets at fair value		10,202
Level 1 [Member] \| Common Stocks [Member]
Non-current Assets
Total assets at fair value		10,202
Level 2 [Member]
Non-current Assets
Total assets at fair value
Level 2 [Member] \| Common Stocks One [Member]
Non-current Assets
Total assets at fair value		92,279
Level 2 [Member] \| Common Stocks [Member]
Non-current Assets
Total assets at fair value		92,279
Level 3 [Member]
Non-current Assets
Total assets at fair value		77,200
Level 3 [Member] \| Common Stocks One [Member]
Non-current Assets
Total assets at fair value		77,200
Level 3 [Member] \| Common Stocks [Member]
Non-current Assets
Total assets at fair value

Convertible Note (Details) - USD ($)	Sep. 11, 2023	Jun. 28, 2023	Dec. 09, 2022
Convertible Note [Line Items]
Original principal amount	$ 3,000,000	$ 3,000,000
Class A Ordinary Shares [Member]
Convertible Note [Line Items]
Convertible shares		1,000,000
Convertible Notes [Member]
Convertible Note [Line Items]
Debt instrument interest rate	6.00%	7.00%
Debt instrument conversion price	$ 2.42	$ 3
Convertible Notes Payable [Member]
Convertible Note [Line Items]
Debt instrument original principal amount			$ 3,000,000
Debt instrument interest rate			7.00%
Debt instrument conversion price			$ 12
Convertible Notes Payable [Member] \| Class A Ordinary Shares [Member]
Convertible Note [Line Items]
Convertible shares			250,000

Net Loss Per Share (Details) - Schedule of basic and diluted (loss) income per share - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Schedule of Basic and Diluted Loss Income Per Share [Abstract]

Net loss attributable to Aptorum Group Limited

$ (2,824,647)

$ (9,799,560)

$ (25,048,389)

Weighted average shares outstanding(1)

Basic

^[1]

4,521,133

3,569,484

3,503,396

Diluted

^[1]

4,521,133

3,569,484

3,503,396

Net loss per share attributable to Aptorum Group Limited(1)

Basic

^[1]

$ (0.62)

$ (2.75)

$ (7.15)

Diluted

^[1]

$ (0.62)

$ (2.75)

$ (7.15)

[1]	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.

- 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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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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Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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+ Details

Investment and Fair Value Measurement (Details) - Schedule of Unrealized Gains and Losses - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Unrealized Gains and Losses [Abstract]
Upward adjustments	$ 6,431,088	$ 6,108,872
Downward adjustments and impairment		(520,821)
Total unrealized gain from fair value change of non-marketable investments, net	$ 6,431,088	$ 5,588,051

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives	12 Months Ended
	Dec. 31, 2023
Computer equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated useful lives	3 years
Furniture, fixture, and office and medical equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated useful lives	5 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives [Line Items]
Leasehold improvements, estimated useful lives	Shorter of the remaining lease terms or 5 years
Laboratory equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated useful lives	5 years
Motor vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives [Line Items]
Estimated useful lives	5 years

Commitments and Contingencies (Details) - Schedule of Milestone Payments are to be made upon Achievements of Certain Conditions	Dec. 31, 2023 USD ($)
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$ 132,564
From entering phase 1 to before first commercial sale	17,376,410
First commercial sale	11,882,051
Net sales amount more than certain threshold in a year	44,769,231
Subtotal	74,160,256
Diagnostics technology: up to the conditions and milestones of
Before FDA approval	208,656
Total	$ 74,368,912

Income Taxes (Details) - Schedule of Changes in Valuation Allowance - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Changes in Valuation Allowance [Abstract]
Beginning balance	$ 15,705,088	$ 12,632,164	$ 9,561,560
Additions	1,705,603	3,072,924	3,412,159
Disposal	(3,535)		(341,555)
Ending balance	$ 17,407,156	$ 15,705,088	$ 12,632,164

Organization (Details) - Schedule of Major Subsidiaries Consolidated	12 Months Ended
	Dec. 31, 2023
Aptorum Therapeutics Limited (“ATL”) [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Jun. 30, 2016
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
APTUS MANAGEMENT LIMITED [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	May 16, 2017
Ownership	100.00%
Place of incorporation	Hong Kong
Principle activities	Provision of management services to its holding company and fellow subsidiaries
Aptorum Medical Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Aug. 28, 2017
Ownership	90.00%
Place of incorporation	Cayman Islands
Principle activities	Provision of medical clinic services
Paths Innovations Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Apr. 15, 2019
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Investment holding company
Paths Diagnostics Pte. Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Jun. 05, 2019
Ownership	75.00%
Place of incorporation	Singapore
Principle activities	Research and development of life science and biopharmaceutical products
Acticule Life Sciences Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Jun. 30, 2017
Ownership	80.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Claves Life Sciences Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Aug. 02, 2017
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Nativus Life Sciences Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Jul. 07, 2017
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Videns Incorporation Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Mar. 02, 2017
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Mios Pharmaceuticals Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Mar. 06, 2018
Ownership	97.93%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
mTOR (Hong Kong) Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Nov. 04, 2016
Ownership	90.00%
Place of incorporation	Hong Kong
Principle activities	Research and development of life science and biopharmaceutical products
Scipio Life Sciences Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Jul. 19, 2017
Ownership	97.93%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Signate Life Sciences Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Incorporation date	Aug. 28, 2017
Ownership	100.00%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2023

Intangible Assets, Net [Abstract]

Schedule of Intangible Assets

	December 31, 2023		December 31, 2022
Gross carrying amount
Prepaid patented licenses	$	728,205	$	1,038,205
Computer software		223,858		223,858
		952,063		1,262,063

Less: accumulated amortization and impairment
Prepaid patented licenses		728,205		474,131
Computer software		76,511		35,227
		804,716		509,358

Intangible assets, net
Prepaid patented licenses		-		564,074
Computer software		147,347		188,631
Intangible assets, net	$	147,347	$	752,705

Schedule of Amortization Expense Related to its Finite-Lived Intangible Assets

The Group expects amortization expense related to its finite-lived intangible assets for the next five years and thereafter to be as follows as of December 31, 2023:

For the years ending December 31,	Amount
2024	$	38,438
2025		38,439
2026		38,439
2027		32,031
Total	$	147,347

Investment and Fair Value Measurement (Details) - Schedule of Fair Value Reconciliation of Level 3 Assets - Level 3 [Member] - Fair value recurring [Member] - Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 77,200	$ 77,200
Ending balance		77,200
Impairment	(77,200)
Change in unrealized appreciation, net
Net change in unrealized appreciation relating to investments still held

Consolidated Balance Sheets - USD ($)

Dec. 31, 2023

Dec. 31, 2022

Current assets:

Cash and cash equivalents

$ 2,005,351

$ 1,882,545

Restricted cash

3,130,335

Accounts receivable

47,709

174,426

Inventories

27,722

Marketable securities, at fair value

102,481

Due from brokers

652

Other receivables and prepayments

422,071

744,008

Total current assets

2,476,092

7,067,802

Property and equipment, net

1,663,926

2,825,059

Operating lease right-of-use assets

182,057

347,000

Long-term investments

16,098,846

9,744,958

Intangible assets, net

147,347

752,705

Long-term deposits

71,823

129,847

Total Assets

20,640,091

20,867,371

Current liabilities:

Accounts payable and accrued expenses

1,894,341

6,166,807

Operating lease liabilities, current

125,232

310,548

Bank loan

3,000,000

Convertible notes

3,013,234

Total current liabilities

2,098,753

12,503,282

Operating lease liabilities, non-current

99,485

30,784

Total Liabilities

5,256,738

13,034,066

Commitments and contingencies

EQUITY

Additional paid-in capital

93,018,528

45,308,080

Accumulated other comprehensive (loss) income

(10,623)

33,807

Accumulated deficit

(68,161,722)

(65,337,075)

Total equity attributable to the shareholders of Aptorum Group Limited

24,846,236

15,712,094

Non-controlling interests

(9,462,883)

(7,878,789)

Total equity

15,383,353

7,833,305

Total Liabilities and Equity

20,640,091

20,867,371

Class A Ordinary Shares

EQUITY

Ordinary shares, value

^[1]

13,269,528

Class B Ordinary Shares

EQUITY

Ordinary shares, value

^[1]

22,437,754

Related Party

Current assets:

Amounts due from related parties, net

961

129,677

Loan receivable from related parties, net

875,956

Current liabilities:

Amounts due to related parties

79,180

12,693

Convertible notes to a related party

3,058,500

Loan payables to related parties

$ 500,000

[1]	All per share amounts and shares outstanding for all periods have been retroactively restated to reflect APTORUM GROUP LIMITED’s 1 for 10 reverse stock split, which was effective on January 23, 2023.