Aptorum Group Limited (APM) 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information - shares	12 Months Ended
	Dec. 31, 2022	Jan. 23, 2023
Document Information Line Items
Entity Registrant Name	Aptorum Group Ltd
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, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	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 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	Darren Lui
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		1,326,953
Class B Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		2,243,776

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash		$ 1,882,545	$ 8,131,217
Restricted cash		3,130,335	130,270
Accounts receivable		174,426	78,722
Inventories		27,722	35,775
Marketable securities, at fair value		102,481	236,615
Amounts due from related parties		129,677	47,754
Due from brokers		652	76,380
Loan receivable from related parties		875,956	3,358,089
Other receivables and prepayments		744,008	593,478
Total current assets		7,067,802	12,688,300
Property, plant and equipment, net		2,825,059	3,731,116
Operating lease right-of-use assets		347,000	154,439
Long-term investments		9,744,958	4,156,907
Intangible assets, net		752,705	880,256
Long-term deposits		129,847	296,225
Total Assets		20,867,371	21,907,243
Current liabilities:
Amounts due to related parties		12,693	11,389
Accounts payable and accrued expenses		6,166,807	4,172,565
Finance lease liabilities current			47,923
Operating lease liabilities, current		310,548	145,391
Bank loan		3,000,000
Convertible notes		3,013,234
Total current liabilities		12,503,282	4,377,268
Finance lease liabilities, non-current
Operating lease liabilities, non-current		30,784	23,853
Loan payables to related parties		500,000
Total Liabilities		13,034,066	4,401,121
Commitments and contingencies
EQUITY
Class A Ordinary Shares ($10.00 par value; 6,000,000 shares authorized, 1,326,953 and 1,320,241 shares issued and outstanding as of December 31, 2022 and 2021, respectively(1))	[1]	13,269,528	13,202,408
Class B Ordinary Shares ($10.00 par value; 4,000,000 shares authorized, 2,243,776 shares issued and outstanding as of December 31, 2022 and 2021(1))	[1]	22,437,754	22,437,754
Additional paid-in capital		45,308,080	43,506,717
Accumulated other comprehensive income (loss)		33,807	(2,019)
Accumulated deficit		(65,337,075)	(55,537,515)
Total equity attributable to the shareholders of Aptorum Group Limited		15,712,094	23,607,345
Non-controlling interests		(7,878,789)	(6,101,223)
Total equity		7,833,305	17,506,122
Total Liabilities and Equity		$ 20,867,371	$ 21,907,243
[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.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Class A Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 10	$ 10
Ordinary shares, shares authorized	6,000,000	6,000,000
Ordinary shares, shares issued	1,326,953	1,320,241
Ordinary shares, shares outstanding	1,326,953	1,320,241
Class B Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 10	$ 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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue
Healthcare services income		$ 1,295,889	$ 1,541,778	$ 911,509
Operating expenses
Cost of healthcare services		(1,215,824)	(1,459,924)	(1,015,023)
Research and development expenses		(9,219,595)	(10,869,642)	(11,586,923)
General and administrative fees		(5,220,405)	(5,409,302)	(4,853,488)
Legal and professional fees		(2,888,140)	(2,617,834)	(2,854,225)
Other operating expenses		(261,038)	(392,511)	(877,391)
Total operating expenses		(18,805,002)	(20,749,213)	(21,187,050)
Other income (loss), net
(Loss) gain on investments in marketable securities, net		(134,134)	(8,031,595)	25,241,556
Gain on long-term investments		5,588,051
Loss on investments in derivatives, net			(4,289)	(199,031)
Gain on use of digital currencies			4,918
Gain on derecognition of non-financial assets			75,000
Interest income (expense), net		146,588	(93,601)	(243,628)
Rental income				30,894
Loss on disposal of subsidiaries			(3,638)
Sundry income		383,506	146,347	365,917
Total other income (loss), net		5,984,011	(7,906,858)	25,195,708
Net (loss) income		(11,525,102)	(27,114,293)	4,920,167
Net loss attributable to non-controlling interests		1,725,542	2,065,904	2,146,687
Deemed dividend related to warrants down round provision				(755,514)
Net (loss) income attributable to Aptorum Group Limited		$ (9,799,560)	$ (25,048,389)	$ 6,311,340
Net (loss) income per share attributable to Aptorum Group Limited
- Basic (in Dollars per share)	[1]	$ (2.75)	$ (7.15)	$ 2.03
- Diluted (in Dollars per share)	[1]	$ (2.75)	$ (7.15)	$ 2
Weighted-average shares outstanding
- Basic (in Shares)	[1]	3,569,484	3,503,396	3,113,588
- Diluted (in Shares)	[1]	3,569,484	3,503,396	3,153,447
Net (loss) income		$ (11,525,102)	$ (27,114,293)	$ 4,920,167
Other comprehensive income (loss)
Exchange differences on translation of foreign operations		35,826	(55,315)	58,848
Other comprehensive income (loss)		35,826	(55,315)	58,848
Comprehensive (loss) income		(11,489,276)	(27,169,608)	4,979,015
Comprehensive loss attributable to non-controlling interests		1,725,542	2,065,904	2,146,687
Deemed dividend related to warrants down round provision				(755,514)
Comprehensive (loss) income attributable to the shareholders of Aptorum Group Limited		$ (9,763,734)	$ (25,103,704)	$ 6,370,188
[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.

Consolidated Statements of Shar

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, 2019		$ 6,597,362		$ 22,437,754	$ 24,887,624	$ (37,555,980)	$ (5,552)	$ (1,509,456)	$ 14,851,752
Balance (in Shares) at Dec. 31, 2019	[1]	659,736		2,243,776
Issuance of Class A Ordinary Shares and warrants, net of issuance cost		$ 4,120,581			12,661,754				16,782,335
Issuance of Class A Ordinary Shares and warrants, net of issuance cost (in Shares)		412,058	[1]
Issuance of shares to non-controlling interest					25,715			(25,715)
Warrant Exchange		$ 540,540			(540,540)
Warrant Exchange (in Shares)		54,054	[1]
Share-based compensation					1,478,565				1,478,565
Exercise of warrants		$ 313,513			(313,513)
Exercise of warrants (in Shares)		31,351	[1]
Exercise of options		$ 12,328			48,298				60,626
Exercise of options (in Shares)		1,233	[1]
Exchange difference on translation of foreign operation							58,848		58,848
Net income (loss)						7,066,854		(2,146,687)	4,920,167
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)		138,793	[1]
Disposal of subsidiaries under common control transaction					303,419		(5,386)	(300,000)	(1,967)
Disposal of subsidiaries								7,962	7,962
Issuance of shares to non-controlling interest					66,783			(61,423)	5,360
Share-based compensation					1,682,460				1,682,460
Exercise of warrants		$ 40,000			90,012				130,012
Exercise of warrants (in Shares)		4,000	[1]
Exercise of options		$ 190,159			504,065				694,224
Exercise of options (in Shares)		19,016	[1]
Exchange difference on translation of foreign operation							(49,929)		(49,929)
Net income (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				1,646,999
Exercise of options		$ 67,120			102,340				169,460
Exercise of options (in Shares)		6,712	[1]
Exchange difference on translation of foreign operation							35,826		35,826
Net income (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
[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.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net (loss) income	$ (11,525,102)	$ (27,114,293)	$ 4,920,167
Adjustments to reconcile net (loss) income to net cash used in operating activities
Amortization and depreciation	1,207,510	1,192,578	1,334,661
Share-based compensation	1,646,999	1,682,460	1,478,565
Loss (gain) on investments in marketable securities, net	134,134	8,031,595	(25,241,556)
Gain on non-marketable investments	(5,588,051)
Loss on investments in derivatives, net		4,289	199,031
Gain on derecognition of non-financial assets		(75,000)
Loss on disposal of an intangible asset	205,189
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	24,000
Operating lease cost	349,031	425,280	483,398
Loss on disposal of property, plant and equipment		392	50,197
Impairment loss of property, plant and equipment			330,445
Impairment loss of intangible assets			200,000
Interest income	(235,560)	(41,246)	(825)
Interest expense and accretion of convertible debts	87,537	130,397	237,163
Accretion of finance lease obligation	1,435	4,450	7,290
Changes in operating assets and liabilities
Accounts receivable	(95,704)	(16,501)	(21,678)
Inventories	8,053	3,358	(4,948)
Other receivables and prepayments	(105,584)	695,308	(358,365)
Long-term deposits	19,328		20
Due from brokers	75,728	83,957	156,668
Amounts due from related parties	(46,349)	112,635	50,962
Amounts due to related parties	(6,805)	(264,934)	(120,560)
Accounts payable and accrued expenses	1,918,751	855,272	800,960
Operating lease liabilities	(369,505)	(450,807)	(457,508)
Net cash used in operating activities	(12,318,965)	(14,651,633)	(15,931,913)
Cash flows from investing activities
Purchases of intangible assets		(6,026)
Purchases of property, plant and equipment	(186,916)	(131,750)	(161,314)
Proceeds from disposal of property, plant and equipment			1,051,282
Disposal of subsidiaries, net of cash disposed		(113,830)
Proceeds from sales of investment securities		20,116,734	952,196
Loan to a related party	(330,341)	(3,358,089)
Repayment of loan from a related party	2,962,153
Net cash provided by investing activities	2,444,896	16,507,039	1,842,164
Cash flows from financing activities
Loan from related parties	500,000	3,500,000	1,000,000
Repayment of loan due to related parties		(5,489,665)	(5,306,558)
Proceeds from issuance of subsidiaries shares	5,360
Proceeds from issuance of Class A Ordinary Shares and warrants		4,000,000	17,497,426
Payments of offering costs			(715,091)
Exercise of share options	169,460	694,224
Exercise of warrants		130,012
Loan from a bank	3,000,000
Proceeds from issuance of convertible notes	3,000,000
Payment of finance lease obligations	(49,358)	(53,846)	(53,845)
Net cash provided by financing activities	6,625,462	2,780,725	12,421,932
Net (decrease) increase in cash and restricted cash	(3,248,607)	4,636,131	(1,667,817)
Cash and restricted cash – Beginning of year	8,261,487	3,625,356	5,293,173
Cash and restricted cash – End of year	5,012,880	8,261,487	3,625,356
Supplemental disclosures of cash flow information
Interest paid	64,744	273,155	131,554
Income taxes paid
Proceeds in broker accounts		20,116,734	952,196
Non-cash operating, investing and financing activities
Right-of-use assets obtained in exchange for new operating lease liabilities	549,596		1,107,206
Settlement of service fee by tokens and digital currencies		90,457	24,000
Deemed dividend related to warrants down round provision			755,514
Reconciliation of cash and restricted cash
Cash	1,882,545	8,131,217	3,495,231
Restricted cash	3,130,335	130,270	130,125
Total cash and restricted cash shown in the consolidated statements of cash flows	$ 5,012,880	$ 8,261,487	$ 3,625,356

Organization

Organization	12 Months Ended
	Dec. 31, 2022
Accounting Policies [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, 2022: Name Incorporation Ownership Place of 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 91% Cayman Islands Provision of medical clinic services Paths Innovations Limited (formerly known as Aptorum Innovations Holding Limited) April 15, 2019 100% Cayman Islands Investment holding company Paths Diagnostics Pte. Limited (formerly known as Aptorum Innovations Holding 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

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2022
Liquidity [Abstract]
LIQUIDITY	2. LIQUIDITY The Group reported a net loss of $11,525,102 and net operating cash outflow of $12,318,965 for the year ended December 31, 2022. In addition, the Group had an accumulated deficit of $65,337,075 as of December 31, 2022. The Group’s operating results for future periods are subject to numerous uncertainties and it is uncertain if the Group will be able to reduce or eliminate its net losses for the foreseeable future. If management is not able to generate significant revenues from its product candidates currently in development, the Group may not be able to achieve profitability. The Group’s principal sources of liquidity have been cash and line of credit facility from related parties and banks. As of the date of issuance of the consolidated financial statements, the Group has approximately $1.4 million of restricted and unrestricted cash (excluded $3 million time deposits pledged to a loan), and approximately $9.5 million of undrawn line of credit facilities from a related party. In addition, the Group maintains its operating costs at a level through strict cost control and budget until the completion of the reverse takeover transaction. 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. We may, however, need additional capital in the future to fund our continued operations. If we determine that our cash requirements exceed the amount of cash and cash equivalents we have at the time, we may seek to issue equity or debt securities or obtain credit facilities. The issuance and sale of additional equity or convertible debts would result in further dilution to our shareholders. The incurrence of indebtedness would result in increased fixed obligations and could result in operating covenants that might restrict our operations. We cannot assure you the financing will be available in amounts or on terms acceptable to us, if at all.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
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 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 14, 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 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 valuation of equity securities, fair value of investments in securities, convertible debts, finance lease, warrants and share options, the useful lives of intangible assets and property, plant and equipment, impairment of long-lived assets, valuation allowance for deferred tax assets, and collectability of receivables. Actual results could differ from those estimates. 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”), the functional currency of subsidiaries in Canada is Canadian Dollars (“CAD”), and the functional currency of subsidiaries in Ireland is Euro (“EUR”). 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, CAD and EUR 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 Cash consists of cash on hand and bank deposits, which is unrestricted as to withdrawal and use. Restricted cash Restricted cash represented time deposits pledged for banking facilities. 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. Accounts receivable Accounts receivable are stated at the original amount less an allowance for doubtful receivables, 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 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 (loss), net in the consolidated statement of operations. 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, amounts due from/to related parties, accounts payable and accrued expenses, loan receivables from related parties, loan payables, and loan payables to a related party as of December 31, 2022 and 2021 approximate fair value due to the short-term nature of these assets and liabilities. Property, plant and equipment Property, plant and equipment 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 Indefinite-lived intangible assets are tested for impairment at least annually and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are impaired if their estimated fair values are less than their carrying values. 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. These intangible assets are tested for impairment at the time of a triggering event, if one were to occur. Finite-lived intangible assets may be impaired when the estimated undiscounted future cash flows generated from the assets are less than their carrying amounts. The Group’s intangible assets mainly consist of computer software, exclusive rights in prepaid patented and unpatented licenses. The prepaid patented licenses are for clinical purpose or further development into other products. Prepaid unpatented license is for further development, once the associated research and development efforts are completed, the prepaid unpatented license will be reclassified as a finite-lived asset and is amortized over its useful life. The estimated useful life of the exclusive rights in using patents is generally the remaining patent life from the acquisition date to expiration date under the law, which is 17 to 20 years, the Group will reassess the remaining patent life on annual basis, and the Group will assess the intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. 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 measures impairment by comparing 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 account 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 free standing 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 convertible notes (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Group records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying Class A Ordinary Shares at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Operating leases lAt 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. Finance lease Leases that transfer substantially all the rewards and risks of ownership of assets to the Group, other than legal title, are accounted for as finance leases. At the inception of a finance lease, the cost of the leased asset is capitalized at the present value of the minimum lease payments and recorded together with the obligation, excluding the interest element, to reflect the purchase and financing. Assets held under capitalized finance leases are included in property, plant and equipment, and depreciated over the shorter of the lease terms and the estimated useful lives of the assets. The interest expenses of such leases are charged to the consolidated statements of operations to provide a constant periodic rate of charge 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. The Group determines the transaction price based on established billing rates. The Group considers the patient’s ability and intent to pay the amount of consideration upon admission. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the consolidated statements of operations. During the years ended December 31, 2022, 2021, and 2020, the bad debt expenses were $71, nil nil Cost of healthcare services Cost of healthcare services rendered represents cost in relation to the medical services provided including the compensation of the physicians and cost of pharmaceutical supplies and medicine. 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, and sponsored research expenses to universities and research institutions. 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. Gain or loss on derecognition of non-financial asset The Group determines if a contract exists, identifies the distinct non-financial assets, and determines when control transfers and, therefore, when to derecognize the asset. Additionally, the Group applies the measurement principles of revenue from contracts with customers within U.S. GAAP to determine the amount of consideration to include in the calculation of the gain or loss for the non-financial asset. Any gains or losses have been included within other income (loss), net. 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, 2022, 2021 and 2020, and did not have any significant unrecognized uncertain tax positions as of December 31, 2022 and 2021. The Group does not believe that its assessment regarding unrecognized tax benefits will materially change over the next twelve months. Comprehensive income or loss U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although 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. Risks and uncertainties The Group is subject to a number of risks associated with companies at a similar stage, including dependence on key individuals, competition from similar services and larger companies, volatility of the industry, ability to obtain regulatory clearance, ability to obtain adequate financing to support growth, the ability to attract and retain additional qualified personnel to manage the anticipated growth of the Group and general economic conditions. The Group is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Group’s financial position and results of its operations, the specific impact is not readily determinable as of the date of the issuance of these financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Recently adopted accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): “Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies the accounting for income taxes. The Group adopted this standard effective January 1, 2022. The adoption did not have a material effect on the Group’s consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for convertible instruments by eliminating the cash conversion and beneficial conversion feature models used to separately account for embedded conversion features as a component of equity. Instead, the entity will account for the convertible debt securities as a single unit of account, unless the conversion feature requires bifurcation and recognition as derivatives. Additionally, the guidance requires entities to use 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. The Group adopted this standard effective January 1, 2022. The adoption did not have any impact on the Group’s consolidated financial statements. In May 2021, the FASB issued ASU No. 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. The ASU addresses the previous lack of specific guidance in the accounting standards codification related to modifications or exchanges of freestanding equity-classified written call options (such as warrants) by specifying the accounting for various modification scenarios. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s consolidated financial statements. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832). This ASU requires business entities to disclose information about government assistance they receive if the transactions were accounted for by analogy to either a grant or a contribution accounting model. The disclosure requirements include the nature of the transaction and the related accounting policy used, the line items on the balance sheets and statements of operations that are affected and the amounts applicable to each financial statement line item and the significant terms and conditions of the transactions. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s consolidated financial statements. Recently issued accounting standards which have not yet been adopted The Group is an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2010 (the “JOBS Act”). Under the JOBS Act, the emerging growth companies (“EGCs”) can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. 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 balance sheets, consolidated statements of operations and cash flows.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
Revenue Abstract
REVENUE	4. REVENUE For the years ended December 31, 2022, 2021 and 2020, all revenue came from provision of healthcare services in Hong Kong.

Investment and Fair Value Measu

Investment and Fair Value Measurement	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
INVESTMENT AND FAIR VALUE MEASUREMENT	5. INVESTMENT AND FAIR VALUE MEASUREMENT Assets Measured at Fair Value on a Recurring Basis The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2022 and 2021: 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 December 31, 2021 Level 1 Level 2 Level 3 Total Current Assets Marketable securities Common stocks $ 23,527 $ 213,088 $ - $ 236,615 Non current Assets Long-term investments Common stocks $ - $ - $ 77,200 $ 77,200 Total assets at fair value $ 23,527 $ 213,088 $ 77,200 $ 313,815 The following is a reconciliation of Level 3 assets measured and recorded at fair value on a recurring basis during the years ended December 31, 2022 and 2021: Warrants Common Stock Balance at January 1, 2022 $ - $ 77,200 Change in unrealized (depreciation) appreciation, net - - Balance at December 31, 2022 $ - $ 77,200 Net change in unrealized appreciation relating to investments still held at December 31, 2022 - - Balance at January 1, 2021 $ 4,289 $ - Change in unrealized (depreciation) appreciation, net (4,289 ) - Additions - 77,200 Balance at December 31, 2021 $ - $ 77,200 Net change in unrealized appreciation relating to investments still held at December 31, 2021 - - The following table presents the quantitative information about the Group’s Level 3 fair value measurements of investment as of December 31, 2022 and 2021, which utilized significant unobservable internally-developed inputs: December 31, 2022 Valuation technique Unobservable input Range (weighted average) Common stocks Recent transactions Recent transaction price $0.0001 - $0.01 December 31, 2021 Valuation technique Unobservable input Range (weighted average) Common stocks Recent transactions Recent transaction price $0.0001 - $0.01 Non-marketable investments The Group’s non-marketable investments are investments in privately held companies without readily determinable fair values. The carrying value of the non-marketable investments are adjusted based on price changes from observable transactions of identical or similar securities of the same issuer (referred to as the measurement alternative) or for impairment the carrying amount of the non-marketable investments may not be fully recoverable. Any changes in carrying value are recorded within other income (loss), net in the consolidated statements of operations. The following is a summary of annual upward or downwards adjustments and impairment recorded in other income (loss), net, and included as adjustments to the carrying value of non-marketable investments held as of December 31, 2022, 2021 and 2020 based on the observable price in an orderly transaction for the same or similar security of the same issuers: Year ended Year ended Year ended Upward adjustments $ 6,108,872 $ - $ - Downward adjustments and impairment (520,821 ) - - Total unrealized gain for non-marketable investments $ 5,588,051 $ - $ - The Group did not sell any non-marketable investments and 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, 2022, 2021 and 2020. The following table summarizes the total carrying value of the non-marketable investments held as of December 31, 2022 and 2021 including cumulative unrealized upward and downward adjustments and impairment made to the initial cost basis of the investments: December 31, December 31, Initial cost basis $ 4,079,707 $ 4,079,707 Upward adjustments 6,108,872 - Downward adjustments and impairment (520,821 ) - Total carrying value at the end of the year $ 9,667,758 $ 4,079,707 There was no transferred of non-marketable investments into marketable securities for the year ended December 31, 2022 and 2021. 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, 2022 and 2021, there was no change in fair value of equity method investment, at fair value.

Other Receivables and Prepaymen

Other Receivables and Prepayments	12 Months Ended
	Dec. 31, 2022
Other Receivables and Prepayments [Abstract]
OTHER RECEIVABLES AND PREPAYMENTS	6. OTHER RECEIVABLES AND PREPAYMENTS Other receivables and prepayments as of December 31, 2022 and 2021 consisted of: December 31, December 31, Prepaid research and development expenses $ 305,178 $ 314,165 Prepaid insurance 47,833 92,035 Prepaid service fee 148,346 90,857 Rental deposits 16,296 12,011 Prepaid rental expenses - 13,205 Other receivables 204,752 47,697 Others 21,603 23,508 $ 744,008 $ 593,478

Digital Currencies

Digital Currencies	12 Months Ended
	Dec. 31, 2022
Digital Currencies [Abstract]
DIGITAL CURRENCIES	7. Digital Currencies The following table presents additional information about digital currencies: December 31, December 31, Beginning balance $ - $ 1,539 Utilization of digital currencies to settle service fee - (6,457 Gain on use of digital currencies - 4,918 Ending balance $ - $ -

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	8. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment as of December 31, 2022 and 2021 consisted of: December 31, December 31, Computer equipment $ 84,636 $ 85,495 Furniture, fixture, and office and medical equipment 298,738 264,123 Leasehold improvements 543,975 542,514 Laboratory equipment 6,229,072 4,179,064 Motor vehicle 239,093 239,093 Assets in construction - 1,899,169 7,395,514 7,209,458 Less: accumulated depreciation 4,570,455 3,478,342 Property, plant and equipment, net $ 2,825,059 $ 3,731,116 Depreciation expenses for property, plant and equipment amounted to $1,092,957, $1,086,564 and $1,128,867 for the years ended December 31, 2022, 2021 and 2020, respectively. For the year ended December 31, 2020, the Group recorded $330,445 of impairment loss of buildings in other operating expenses due to the management assessed that its carrying amount may not be recoverable. On July 20, 2020, the Group signed a sales and purchase agreement to sell its property in Fo Tan, Hong Kong, at approximately $1.1 million to a third party buyer. The property was assigned to the buyer on September 1, 2020. For the year ended December 31, 2022 and 2021, no impairment loss was recorded. 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, 2020, the Group disposed certain leasehold improvement and furniture, fixture, and office equipment as a result of the relocation of office, incurred a disposal loss of $50,197 in other operating expenses. For the year ended December 31, 2022, no gain or loss from disposal was recorded.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	9. INTANGIBLE ASSETS, NET December 31, December 31, Gross carrying amount Prepaid patented licenses $ 1,038,205 $ 1,338,205 Computer software 223,858 31,667 1,262,063 1,369,872 Less: accumulated amortization Prepaid patented licenses 474,131 462,803 Computer software 35,227 26,813 509,358 489,616 Intangible assets, net Prepaid patented licenses 564,074 875,402 Computer software 188,631 4,854 Intangible assets, net $ 752,705 $ 880,256 As of December 31, 2022 and 2021, the Group has capitalized eight and seven of the exclusive licenses respectively, 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. 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 $114,553, $106,014 and $145,961 for the years ended December 31, 2022, 2021 and 2020, respectively. A license agreement was terminated on December 15, 2022. As a result, a loss on disposal of $205,189 related to a patented license was recognized in research and development expenses during the year ended December 31, 2022. For the year ended December 31, 2020, an impairment loss of $200,000 was recognized in research and development expenses as the Group considered that the carrying amount of an intangible asset related to an unpatented license may not be recoverable. This license agreement was terminated on February 19, 2021. For the year ended December 31, 2021, no impairment loss was recorded. The Group wrote off the cost and the related amortization of $ nil 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, 2022: For the years ending December 31, Amount 2023 $ 146,584 2024 138,956 2025 119,713 2026 119,713 2027 106,795 Thereafter 326,133 Total $ 957,894

Long-Term Deposits

Long-Term Deposits	12 Months Ended
	Dec. 31, 2022
Long-Term Deposits [Abstract]
LONG-TERM DEPOSITS	10. LONG-TERM DEPOSITS Long-term deposits as of December 31, 2022 and 2021 consisted of: December 31, December 31, Rental deposits $ 127,303 $ 149,175 Prepayments for equipment 2,544 147,050 $ 129,847 $ 296,225

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Accounts Payable and Accrued Expenses [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses as of December 31, 2022 and 2021 consisted of: December 31, December 31, Deferred bonus and salaries payable $ 5,084,969 $ 3,173,739 Research and development expenses payable 563,913 519,012 Professional fees payable 226,407 166,190 Cost of healthcare services payable 138,316 142,968 Insurance expenses payable 33,367 35,010 Others 119,835 135,646 $ 6,166,807 $ 4,172,565

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	12. 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, 2022, 2021 and 2020. Therefore, no Hong Kong profit tax has been provided for in the periods presented. Our returns for 2016 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, 2022, 2021 and 2020. Therefore, no United Kingdom profit tax has been provided for in the periods presented. Our returns for 2018 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, 2022, 2021 and 2020. Therefore, no Singapore profit tax has been provided for in the periods presented. Our returns for 2018 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, 2022, 2021 and 2020. Therefore, no United States profit tax has been provided for in the periods presented. Our returns for 2019 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, 2022, 2021 and 2020. Therefore, no Canada profit tax has been provided for in the periods presented. Our returns for 2018 and subsequent tax years remain subject to examination by the Canada tax authority. Ireland: in accordance with the relevant tax laws and regulations of Ireland, a company registered in Ireland is subject to income taxes within Ireland at the applicable tax rate on taxable income. All the Ireland subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 12.5%. The subsidiary in Ireland did not have assessable profits that were derived from Ireland during the years ended December 31, 2022, 2021 and 2020. Therefore, no Ireland profit tax has been provided for in the periods presented. Our returns for 2018 and subsequent tax years remain subject to examination by the Ireland tax authority. The components of the provision for income taxes expenses are: Year ended Year ended Year ended 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 Year ended Year ended Net income (loss) before tax $ (11,525,102 ) $ (27,114,293 ) $ 4,920,167 Provision for income taxes at Hong Kong statutory income tax rate (16.5%) (1,901,642 ) (4,473,859 ) 811,828 Impact of different tax rates in other jurisdictions (263,787 ) (214,135 ) (18,869 ) Non-taxable income (907,495 ) (716,628 ) (4,281,521 ) Non-deductible expenses - 1,992,463 79,200 Change in valuation allowance 3,072,924 3,412,159 3,409,362 Effective income tax expense $ - $ - $ - Deferred tax asset, net 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, December 31, Deferred tax asset: Tax loss carry forward $ 14,865,121 $ 12,189,424 Share-based payment expenses 948,893 698,564 15,814,014 12,887,988 Deferred tax liability: Depreciation and amortization (108,926 ) (255,824 ) Net deferred tax assets before valuation allowance 15,705,088 12,632,164 Valuation allowance (15,705,088 ) (12,632,164 ) Deferred tax asset, net $ - $ - As of December 31, 2022 and 2021, the Group had net operating loss carry-forwards of $90,060,983 and $73,785,041, respectively, including its Hong Kong, Singapore, the United States, the United Kingdom, Canada and Ireland operations, which are available to reduce future taxable income and have an unlimited carryover period. For the year ended December 31, 2021, there was no tax loss carried forward expired, while tax loss brought forward of $1,805,527 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 Year ended Year ended Balance as of January 1 $ 12,632,164 $ 9,561,560 $ 6,152,198 Additions 3,072,924 3,412,159 3,409,362 Disposal - (341,555 ) - Balance as of December 31 $ 15,705,088 $ 12,632,164 $ 9,561,560

Related Party Balances and Tran

Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Balances and Transactions	13. RELATED PARTY BALANCES AND TRANSACTIONS The following is a list of a director and related parties to which the Group has transactions with: (a) Ian Huen, a Non-executive Director of the Group since June 1, 2022. Before June 1, 2022, he was the Chief Executive Officer and Executive Director of the Group; (b) Darren Lui, the Chief Executive Officer and Executive Director since June 1, 2022. Before June 1, 2022, he was the President and Executive Director of the Group; (c) Clark Cheng, an Executive Director of the Group; (d) Sabrina Khan, the Chief Financial Officer of the Group. On July 11, 2022, she resigned from her position as Chief Financial Officer. (e) Aeneas Group Limited, an entity controlled by Ian Huen; (f) Aenco Limited, an entity controlled by Ian Huen; (g) Aeneas Technology (Hong Kong) Limited, an entity controlled by Ian Huen; (h) Aeneas Management Limited, an entity controlled by Ian Huen; (i) Talem Medical Group Limited, an entity which Clark Cheng is a director; (j) Jurchen Investment Corporation, the holding company and an entity controlled by Ian Huen; (k) CGY Investment Limited, an entity jointly controlled by Darren Lui; (l) ACC Medical Limited, an entity controlled by Clark Cheng; (m) 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 14) (n) Libra Therapeutics Limited, a wholly owned subsidiary of Libra Sciences Limited; and (o) Aenco Technologies Ltd, an entity being 34.56% effectively owned by Ian Huen. Amounts due from related parties Amounts due from related parties consisted of the following as of December 31, 2022 and 2021: December 31, December 31, Current Libra Sciences Limited (Note b) $ 378,036 $ 4,193 Libra Therapeutics Limited 17,459 - Jurchen Investment Corporation - 2,000 CGY Investment Limited - 2,000 Talem Medical Group Limited (Note b) 610,138 3,397,650 Total $ 1,005,633 $ 3,405,843 Amounts due to related parties Amounts due to related parties consisted of the following as of December 31, 2022 and 2021: December 31, December 31, Current Aenco Technologies Ltd $ 3,013,234 $ - Aeneas Group Limited 8,110 - Ian Huen - 1,397 Darren Lui - 3,449 Clark Cheng 4,583 5,699 Sabrina Khan - 844 Total $ 3,025,927 $ 11,389 Non-current Aeneas Group Limited (Note a) $ 500,000 $ - Jurchen Investment Corporation (Note a) - - $ 500,000 $ - Related party transactions Related party transactions consisted of the following for the years ended December 31, 2022, 2021 and 2020: Year ended Year ended Year ended Loan from related parties (Note a) - Aeneas Group Limited $ 500,000 $ 1,000,000 $ 500,000 - Jurchen Investment Corporation $ - $ 2,500,000 $ 500,000 Interest expenses (Note a and c) - Aeneas Group Limited $ 8,110 $ 64,753 $ 155,633 - Jurchen Investment Corporation $ - $ 65,644 $ 81,530 - Aenco Technologies Ltd $ 13,234 $ - $ - Loan repayment and interest paid to related parties (Note a) - Aeneas Group Limited $ - $ 2,673,389 $ 2,356,080 - Jurchen Investment Corporation $ - $ 3,085,097 $ 3,082,131 Loan to related parties (Note b) - Talem Medical Group Limited $ - $ 3,358,089 $ - - Libra Sciences Limited $ 330,341 $ - $ - Interest income (Note b) - Talem Medical Group Limited $ 164,600 $ 39,561 $ - - Libra Sciences Limited $ 14,232 $ - $ - Loan repayment and interest received from a related party (Note b) - Talem Medical Group Limited $ 2,962,153 $ - $ - Issuance of convertible notes to a related party (Note c) - Aenco Technologies Ltd $ 3,000,000 $ - $ - Consultant, secondment, management and administrative services fees (Note d) - CGY Investments Limited $ 268,102 $ 173,333 $ 169,462 - ACC Medical Limited $ 209,626 $ 157,511 $ 13,018 - Aenco Limited $ - $ - $ 746,153 - Aeneas Technology (Hong Kong) Limited $ - $ - $ 617,794 - Aeneas Management Limited $ - $ - $ 231,795 Rental expense (Note e) - Jurchen Investment Corporation $ - $ - $ 96,300 Administrative management services (Note g) - Libra Sciences Limited $ 38,462 $ - $ - Healthcare services income - Aeneas Management Limited $ 1,282 $ 7,564 $ 321 Note a: On August 13, 2019, Aptorum Therapeutics Limited (“ATL”), a wholly owned subsidiary of the Company, entered into financing arrangements with Aeneas Group Limited, a related party, and Jurchen Investment Corporation, the ultimate parent of the Group, allowing ATL to access up to a total $15 million in line of credit debt financing. Both line of credits have originally matured on August 12, 2022. ATL and Aeneas Group Limited has mutually agreed to extend the line of credit arrangement further 3 years to August 12, 2025. The interest on the outstanding principal indebtedness is at the rate of 8% per annum. ATL may early repay, in whole or in part, the principal indebtedness and all interest accrued at any time prior to the maturity date without the prior written consent of the lender and without payment of any premium or penalty. As of the date of the issuance of this consolidated financial statements, the undrawn line of credit facility is $9.5 million. Note b: On November 17, 2021, Aptorum Therapeutics Limited (the “Lender”) entered into a loan agreement with Talem Medical Group Limited (the “Borrower”). According to the loan agreement, the Lender granted a loan of up to AUD4,700,000 for the Borrower for general working capital purposes of the Borrower and its subsidiaries. The loan is interest-bearing at a rate of 10% per annum and secured by the entire issued shares of Talem Medical Group (Australia) Pty Limited held by the Borrower. The loan is initially matured 6 months from the date of the first drawdown. The maturity date is extended for 6 months to the first extended maturity date, and may further extendable for another 6 months to the second extended maturity date, if certain conditions stated in loan agreement are satisfied. As of the date of the issuance of this consolidated financial statements, there is no outstanding balance from the Borrower. On January 13, 2022, the Company 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. As of the date of the issuance of this consolidated financial statements, $0.4 million is outstanding from Libra Sciences Limited. Note c: On December 9, 2022, the Company entered into a Securities Purchase Agreement (the “Agreement”) with Aenco Technologies Ltd (“Note holder”), a Cayman Islands company that is indirectly 34.56% effectively owned by our non-executive director and major shareholder, Ian Huen. Pursuant to the Agreement, the Note holder is purchasing a convertible note in the original principal amount of $3,000,000 (the “Note”). The Note is unsecured, convertible into the Company’s restricted Class A Ordinary Shares, par value $10.00 per share (the “Ordinary Shares”) at the Note holder or the Company option. The Notes will have a maturity date of 12 months subject to the Note holder’s extension, a bullet interest rate of 7% per annum, and a conversion price of $12.0 per Class A Ordinary Share. Note d: Aenco Limited provided certain information technology services to the Group. For the year ended December 31, 2019, Aenco Limited was entitled to receive a fixed amount of services fees of HKD 540,000 (approximately $69,231) per calendar month with the expiry date on December 31, 2019. The agreement was originally renewed under the same terms with the expiry date on December 31, 2020. The agreement was replaced by another agreement on April 1, 2020. Pursuant to the replaced agreement, Aenco Limited is entitled to receive a fixed amount of services fee of HKD 700,000 (approximately $89,744) per calendar month. On September 30, 2020, the replaced agreement was terminated as mutually agreed. Aeneas Technology (Hong Kong) Limited provided research to the Group to assist the Group in computerized drug screening process of Smart-ACT ® Aeneas Management Limited provided certain documentation and administrative services to the Group. For the year ended December 31, 2019, Aeneas Management Limited was entitled to receive a fixed amount of services fees of HKD 452,000 (approximately $57,949) per calendar month with the expiry date on December 31, 2019. The agreement was originally renewed under the same terms with the expiry date on December 31, 2020. On April 30, 2020, the agreement was terminated as mutually agreed. CGY Investment Limited provided certain consultancy, advisory and management services to the Group on potential investment projects related to healthcare or R&D platforms. CGY Investment Limited is initially entitled to receive HK $104,000 (approximately $13,333) per calendar month plus reimbursement; such the monthly service fee is adjusted to HK$171,200 (approximately US$21,949) with effect from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party. ACC Medical Limited provided certain consultancy, advisory, and management services to the Group on clinic operations and other related projects for clinics’ business development. ACC Medical Limited is initially entitled to receive HK $101,542 (approximately $13,018) per calendar month plus reimbursement; such monthly service fee is adjusted to HK$143,200 (approximately US$18,359 per month) effective from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party. Note e: Jurchen Investment Corporation entered into a sub-tenancy agreement with a subsidiary of the Group for the rental arrangement of an office in Hong Kong. For the period February 1, 2018 through January 31, 2021, Jurchen Investment Corporation was entitled to receive a fixed amount of rental fee of HK $130,000 (approximately USD 16,667) per calendar month. In May 2020, Jurchen Investment Corporation and the Group mutually agreed to early terminate the rental agreement and returned the office on May 31, 2020. Note f: On January 2, 2020, Aptorum Medical Limited issued 115 shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 94% to 93%. On January 2, 2021, Aptorum Medical Limited further 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%. Note g: On January 1, 2022, the Group entered into an administrative management services agreement with Libra Sciences Limited. According to the agreement, the Group 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. The Group is entitled to receive a fixed amount of services fees of HKD 25,000 (approximately $3,205) per calendar month with the expiry date on December 31, 2023. Note h: On May 27, 2021, Aptorum Therapeutics Limited, which is a wholly owned subsidiary of Aptorum Group Limited, entered a Share Sale Agreement to sell all of the shares of SMPTH Limited to Aeneas Group Limited at the consideration $1. The sale of SMPTH Limited was a common control transaction and resulted in $303,419 increase in additional paid-in capital in the consolidated statement of changes in equity.

Variable Interest Entity

Variable Interest Entity	12 Months Ended
	Dec. 31, 2022
Variable Interest Entity [Abstract]
VARIABLE INTEREST ENTITY	14. 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, 2022 Total $ 61,630 $ 86,306 $ (22,676 ) December 31, 2021 Total $ 5,361 $ 2,266 $ 3,095 The following tables summarize the aggregate carrying value of assets and liabilities in the Group’s consolidated balance sheets that relate to the VIE in which the Group holds a variable interest but is not the primary beneficiary. Assets Liabilities Net Assets Maximum December 31, 2022 Total $ 472,695 $ - $ 472,695 $ 472,695 December 31, 2021 Total $ 4,195 $ - $ 4,195 $ 4,195 The Group’s maximum exposure to loss from its involvement with unconsolidated VIE represents the estimated loss that would be incurred if the VIE is liquidated, so that the fair value of the equity investment in VIE is zero and the amounts due from the VIE have to be fully impaired. On January 1, 2022, the Group entered into an administrative management services agreement with Libra. According to the agreement, the Group will provide documentation and administrative services, including but are not limited to human resources and payroll administration, general secretarial and administrative support, and accounting and financial reporting services. The Group is entitled to receive a fixed amount of services fees of HKD 25,000 (approximately $3,205) per calendar month with the expiry date on December 31, 2023. On January 13, 2022, the Group entered a line of credit facility with Libra 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.

Lease

Lease	12 Months Ended
	Dec. 31, 2022
Lease [Abstract]
LEASE	15. LEASE As of December 31, 2022, the Group has three non-short-term operating leases for office, laboratories and clinic with remaining terms expiring from 2023 through 2024 and a weighted average remaining lease term of 1.1 years. Weighted average discount rates used in the calculation of the operating lease liability is 8%. The discount rates reflect the estimated incremental borrowing rate, which includes an assessment of the credit rating to determine the rate that the Group would have to pay to borrow, on a collateralized basis for a similar term, an amount equal to the lease payments in a similar economic environment. For the year For the year Lease cost Finance lease cost: Depreciation $ 47,818 $ 47,819 Interest on lease liabilities 1,435 4,450 Operating lease cost 349,031 425,280 Short-term lease cost 85,598 86,125 Variable lease cost - - Sublease income - - Total lease cost $ 483,882 $ 563,674 Other information Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 369,505 $ 450,807 Financing cash flows from finance leases 49,358 53,846 Right-of-use assets obtained in exchange for new operating lease liabilities 549,596 - Weighted-average remaining lease term – finance leases - 0.9 years Weighted-average remaining lease term – operating leases 1.1 years 1.0 years Weighted-average discount rate – finance leases 2.5 % 2.5 % Weighted-average discount rate – operating leases 8.0 % 8.0 % The maturity analysis of operating leases liabilities as of December 31, 2022 is as follows: December 31, Remaining periods ending December 31, 2023 $ 298,409 2024 58,434 Total future undiscounted cash flow 356,843 Less: Discount on operating lease liabilities (15,511 ) Present value of operating lease liabilities 341,332 Less: Current portion of operating lease liabilities (310,548 ) Non-current portion of operating lease liabilities $ 30,784

Convertible Note

Convertible Note	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTE	16. CONVERTIBLE NOTE On December 9, 2022, the Group entered into a Securities Purchase Agreement (the “Agreement”) with Aenco Technologies Ltd (“Note holder”). Pursuant to the Agreement, the Note holder is purchasing a convertible note in the original principal amount of $3,000,000 (the “Note”). The Note is unsecured, convertible into the Company’s restricted Class A Ordinary Shares at the Note holder option. The Notes will have a maturity date of 12 months subject to the Note holder’s extension, a bullet interest rate of 7% per annum, and a conversion price of $12.0 per Class A Ordinary share. The Company shall have an obligation to repay the principal amount and interest of the Note on the maturity date in cash or in unregistered Class A Ordinary Shares or a combination of such at the Company’s discretion. As of the date of the issuance of this consolidated financial statements, the convertible note is fully converted into 250,000 Class A Ordinary Shares.

Ordinary Shares

Ordinary Shares	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
ORDINARY SHARES	17. ORDINARY SHARES On February 28, 2020, the Group entered into securities purchase agreement (the “Purchase Agreement”) with certain non-affiliated institutional investors and Jurchen Investment Corporation, the ultimate parent of the Group, pursuant to which the Company agreed to sell a total of 135,135 Class A Ordinary Shares and warrants to purchase 135,135 of the Class A Ordinary Shares, for gross proceeds of approximately $10 million. At the completion of the offering, approximately $1.0 million offering costs was charged to additional paid-in capital. Each warrant entitled their holders to purchase 1 Class A Ordinary Shares and is exercisable immediately as of the date of issuance at an exercise price of $74.0 per Class A Ordinary Share and expire seven years from the date of issuance. Additionally, the Group issued 4,324 warrants to placement agent on terms substantially the same as the warrants issued to investors, except that the exercise price of the warrants issued to the placement agent is $88.8. On August 27, 2020, the Group entered into warrant exchange agreements (the “Purchaser Exchange Agreements”) with two non-affiliated purchasers to exchange their warrant of the Company by Class A Ordinary Shares of the Company (the “Purchaser Warrant Exchange”). Pursuant to the Purchaser Exchange Agreements, the Company and the Non-affiliated Purchasers have agreed that in consideration for exchanging in full all of the warrants held by the Non-affiliated Purchasers, the Company will exchange one (1) Class A Ordinary Share for each one (1) Purchaser Exchange Warrant. Total 54,054 Class A Ordinary Shares are issued to two non-affiliated purchasers in exchange for 54,054 warrants. For other warrant holders did not participate in the Purchaser Warrant Exchange, the exercise prices of their respective warrants will be reduced to a nominal amount pursuant to the anti-dilution provisions in such warrants (a “Down Round”). As a result of this Down Round being triggered, the Group recorded a deemed dividend of $755,514 as a decrease to net income attributable to Aptorum Group Limited in computing basic net income per share on the consolidated statements of operations. On October 2, 2020, the Group completed a public offering, issuing 276,923 Class A Ordinary Shares and warrants to purchase an aggregate of 276,923 Class A Ordinary Shares, for gross proceeds of approximately $9 million. At the completion of the offering, approximately $1.2 million offering costs was charged to additional paid-in capital. The warrants have an exercise price of $32.5 per Class A Ordinary Share, are exercisable upon issuance and will expire five years from the date of issuance. Additionally, the Group issued 14,754 warrants to placement agent on terms substantially the same as the warrants issued to investors, except that the exercise price of the warrants issued to the placement agent is $40.625. Following the public offering completed on October 2, 2020, the placement agent of the offering on February 28, 2020 was further received 6,541 warrants as a tail fee, with an exercise price of $39.0 and expire seven years from the date of issuance. On March 26, 2021, the Company entered into an at-the-market offering agreement (the “Sales Agreement”), with H.C. Wainwright & Co., LLC, acting as our sales agent (the “Sales Agent”), relating to the sale of our Class A Ordinary Shares, offered pursuant to the prospectus supplement and the accompanying prospectus to the registration statement on Form F-3 (File No. 333-268873) (such offering, the “ATM Offering”, or “At The Market Offering”). In accordance with the terms of the Sales Agreement, we may offer and sell shares of our Class A Ordinary Shares having an aggregate offering price of up to $15,000,000 from time to time through the Sales Agent under such prospectus supplement and the accompanying prospectus. As of the date of issuance of the consolidated financial statements, we have issued 7,875 Class A Ordinary Shares pursuant to the ATM Offering. On May 26, 2021, the Company entered into a private placement shares purchase agreement with Jurchen Investment Corporation, issuing 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. All the above issued warrants are classified as equity in accordance with ASC 815, Derivatives and Hedging. This ASC provides a scope exception from classifying and measuring as a financial liability a contract that would otherwise meet the definition of a derivative if the contract is both (i) indexed to the entity’s own stock and (ii) meets the equity classifications conditions. The Group concluded all above issued warrants should be equity-classified since they contain no provisions which would require the Group to account for the warrants as a derivative liability and therefore were initially measured at fair value in permanent equity with subsequent changes in fair value not measured. 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, 2020, the Group issued 31,351 and 1,233 Class A Ordinary Shares to warrant holders and share option holders respectively as a result of exercise of warrants or options. 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.

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	18. 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. 53,694 options were granted on March 16, 2020 to directors, employees, external consultants and advisors of the Group. One-half of each option grant vests on January 1, 2021 and expires on December 31, 2031 and the other half vests on January 1, 2022 and expires on December 31, 2032. The exercise price is $29.9 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. 14,896 options were granted on June 1, 2020 to directors and employees of the Group. Nearly one-half of each option grant vests on December 1, 2020 and expires on November 30, 2030 and the remaining vests on January 1, 2021 and expires on December 31, 2031. The exercise price is US$31.1 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. 2,748 options were granted on August 10, 2020 to Dr. Weiss, which vest on August 10, 2021 and expire on August 9, 2031. The exercise price is $36.4 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. 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. 226,153 options were granted on March 31, 2023 to directors and employees of the Group with an exercise price of $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. Besides, 136,200 shares awards were granted on March 31, 2023 to directors, employees and external consultants. All options vests on October 1, 2023 and expires on September 30, 2033. A summary of the option activity as of December 31, 2022, 2021 and 2020 and changes during the period is presented below: Number of Weighted Remaining Aggregate 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 Weighted Remaining Aggregate 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 - Number of Weighted Remaining Aggregate Outstanding, January 1, 2020 21,853 129.10 11.51 Granted 71,338 30.40 11.99 Exercised (1,235 ) 49.27 - Forfeited (4,594 ) 46.70 Cancelled (15,606 ) 129.10 Outstanding, December 31, 2020 71,756 37.63 11.22 - Exercisable, December 31, 2020 8,467 61.24 9.95 - The weighted-average grant date fair value of share option grants during the years ended December 31, 2022, 2021 and 2020 was $10.02, $25.72 and $17.56, 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 Granted in Granted in Expected volatility 89.55% 97.70% 88.44%-96.55% Risk-free interest rate 1.86% 1.64% 0.59%-0.69% Expected term from grant date (in years) 5.63-6.41 5.62-6.41 5.25-7.29 Dividend rate - - - Dilution factor 1 1 0.9909-1 Fair value $9.74 - $10.16 $25.11 - $26.01 $15.50 - $26.60 In connection with the grant of share options to employees and non-employees, the Group recorded share-based compensation charges of $1,123,122 and $523,877, respectively, for the year ended December 31, 2022, $1,203,000 and $479,460, respectively, for the year ended December 31, 2021, and $1,191,957 and $286,608, respectively, for the year ended December 31, 2020. As of December 31, 2022, there were $376,512 total unrecognized share-based compensation cost related to unvested options which is expected to be recognized over 1 years. Total unrecognized compensation cost may be adjusted for future changes in actual forfeitures.

Non-Controlling Interest

Non-Controlling Interest	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	19. NON-CONTROLLING INTEREST On September 25, 2020, Paths Innovation Limited, a wholly-owned subsidiary of the Group, signed a share subscription and shareholders agreement with certain new individuals and institutions to subscribe ordinary shares of Paths Diagnostics Pte. Limited, a wholly-owned subsidiary of Paths Innovation Limited before the share subscription agreement. As a result, Paths Innovation Limited’s equity interest in Paths Diagnostics Pte. Limited was decreased from 100% to 75%. A deficit of $3,090 was reclassified from additional paid-in capital to non-controlling interests within the Group’s consolidated financial statements. 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. As of December 31, 2022, non-controlling interest related to 25% equity interest in Paths Diagnostics Pte. Limited, 10% equity interest in mTOR (Hong Kong) Limited, 9% equity interest in Aptorum Medical Limited, 2.07% equity interest in Mios Pharmaceuticals Limited, 2.07% equity interest in Scipio Life Sciences Limited and 20% equity interest in Acticule Life Sciences Limited in the consolidated balance sheets was deficit of $7,878,789 in total. As of December 31, 2021, non-controlling interest related to 25% equity interest in Paths Diagnostics Pte. Limited, 10% equity interest in mTOR (Hong Kong) Limited, 8% equity interest in Aptorum Medical Limited, 2.07% equity interest in Mios Pharmaceuticals Limited, 2.07% equity interest in Scipio Life Sciences Limited and 20% equity interest in Acticule Life Sciences Limited in the consolidated balance sheets was deficit of $6,101,223 in total. For the years ended December 31, 2022, 2021 and 2020, non-controlling interest in the consolidated statements of operations were loss of $1,725,542, $2,065,904 and $2,146,687, respectively.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
NET (LOSS) INCOME PER SHARE	20. NET (LOSS) INCOME PER SHARE The following table sets forth the computation of basic and diluted (loss) income per share: Year ended Year ended Year ended Numerator: Net (loss) income attributable to Aptorum Group Limited $ (9,799,560 ) $ (25,048,389 ) $ 6,311,340 Denominator: Weighted average shares outstanding – Basic 3,569,484 3,503,396 3,113,588 – Diluted 3,569,484 3,503,396 3,153,447 Net (loss) income per share attributable to Aptorum Group Limited – Basic $ (2.75 ) $ (7.15 ) $ 2.03 – Diluted $ (2.75 ) $ (7.15 ) $ 2.00 Basic net (loss) income per share is computed by dividing net (loss) income attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted net (loss) income 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.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	21. COMMITMENTS AND CONTINGENCIES Contingent Payment Obligations The Group has entered into agreements with independent third parties for purchasing office and laboratory equipment. As of December 31, 2022, the Group had non-cancellable purchase commitments of $50,075. The Group has additional contingency payment obligations under each of the license agreements, such as milestone payments, royalties, research and development funding, if certain condition or milestone is met. Milestone payments are to be made upon achievements of certain conditions, such as Investigational New Drugs (“IND”) filing or U.S. Food and Drug Administration (“FDA”) approval, first commercial sale of the licensed products, or other achievements. The aggregate amount of the milestone payments that the Group are required to pay up to different achievements of conditions and milestones for all the license agreements signed as of December 31, 2022 are below: Amount Drug molecules: up to the conditions and milestones of Preclinical to IND filing $ 222,564 From entering phase 1 to before first commercial sale 20,336,410 First commercial sale 14,282,051 Net sales amount more than certain threshold in a year 65,769,231 Subtotal $ 100,610,256 Diagnostics technology: up to the conditions and milestones of Before FDA approval $ 205,554 $ 100,815,810 For the years ended December 31, 2022, 2021 and 2020, the Group incurred $ nil nil

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	22. 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 expense is derived from within Hong Kong. Therefore, no geographical segments are presented.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. 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 January 23, 2023, the Company effectuated 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) be 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) be consolidated into 1 Class B Ordinary Share, par value of US$10.00 per share (the “Reverse Split”). On February 21, 2023, the Company’s Special Extraordinary Meeting approved amendments of certain Memorandum and Articles of Association, including the par value being adjusted from US$10 per share to US$0.00001 per share. The difference of the par values is credited to additional paid-in capital. On March 27, 2023, the Company entered into a non-binding Letter of Intent and Term Sheet to acquire (“Transaction”) 100% of URF Holding Group Limited and its underlying businesses. Currently, it is contemplated that the Transaction will occur via a reverse takeover of the Company. As of the date of the issuance of this consolidated financial statements, the definitive agreement has not been signed yet.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of presentation and consolidation	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 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 14, 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 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 to distinguish the interests from that of the Group.
Use of estimates	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 valuation of equity securities, fair value of investments in securities, convertible debts, finance lease, warrants and share options, the useful lives of intangible assets and property, plant and equipment, impairment of long-lived assets, valuation allowance for deferred tax assets, and collectability of receivables. Actual results could differ from those estimates.
Foreign currency translation and transaction	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”), the functional currency of subsidiaries in Canada is Canadian Dollars (“CAD”), and the functional currency of subsidiaries in Ireland is Euro (“EUR”). 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, CAD and EUR 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	Cash Cash consists of cash on hand and bank deposits, which is unrestricted as to withdrawal and use.
Restricted cash	Restricted cash Restricted cash represented time deposits pledged for banking facilities.
Inventories	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.
Accounts receivable	Accounts receivable Accounts receivable are stated at the original amount less an allowance for doubtful receivables, 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
Marketable securities	Marketable securities Marketable securities are publicly traded stocks measured at fair value and classified within Level 1 and 2 in the fair value hierarchy because the Group either uses quoted prices for identical assets in active markets, inputs that are based upon quoted prices for similar instruments in active markets, or quoted prices for identical assets in markets with insufficient volume or infrequent transaction (less active markets).
Long-term investments	Long-term investments The Group’s long-term investments consist of equity method investment in common stocks and non-marketable investments in non-redeemable preferred shares of privately-held companies that are not required to be consolidated under the variable interest or voting models. Long-term investments are classified as non-current assets on the consolidated balance sheets as those investments do not have stated contractual maturity dates. Non marketable investments The non-marketable equity securities not accounted for under the equity method are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. Adjustments are determined primarily based on a market approach as of the transaction date. Equity method investment – Fair value option The Group elects the fair value option for an investment that would otherwise be accounted for using the equity method of accounting. Such election is irrevocable and is applied on an investment by investment basis at initial recognition. The fair value of such investments is based on quoted prices in an active market, if any, or recent orderly transactions for identical or similar investment of the same issuer. Changes in the fair value of these equity method investments are recognized in other income (loss), net in the consolidated statement of operations.
Fair value measurement	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, amounts due from/to related parties, accounts payable and accrued expenses, loan receivables from related parties, loan payables, and loan payables to a related party as of December 31, 2022 and 2021 approximate fair value due to the short-term nature of these assets and liabilities.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment 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	Intangible assets Indefinite-lived intangible assets are tested for impairment at least annually and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are impaired if their estimated fair values are less than their carrying values. 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. These intangible assets are tested for impairment at the time of a triggering event, if one were to occur. Finite-lived intangible assets may be impaired when the estimated undiscounted future cash flows generated from the assets are less than their carrying amounts. The Group’s intangible assets mainly consist of computer software, exclusive rights in prepaid patented and unpatented licenses. The prepaid patented licenses are for clinical purpose or further development into other products. Prepaid unpatented license is for further development, once the associated research and development efforts are completed, the prepaid unpatented license will be reclassified as a finite-lived asset and is amortized over its useful life. The estimated useful life of the exclusive rights in using patents is generally the remaining patent life from the acquisition date to expiration date under the law, which is 17 to 20 years, the Group will reassess the remaining patent life on annual basis, and the Group will assess the intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable.
Impairment of long-lived assets	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 measures impairment by comparing 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	Convertible notes The Group evaluates and account 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 free standing 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 convertible notes (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Group records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying Class A Ordinary Shares at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
Operating leases	Operating leases lAt 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.
Finance lease	Finance lease Leases that transfer substantially all the rewards and risks of ownership of assets to the Group, other than legal title, are accounted for as finance leases. At the inception of a finance lease, the cost of the leased asset is capitalized at the present value of the minimum lease payments and recorded together with the obligation, excluding the interest element, to reflect the purchase and financing. Assets held under capitalized finance leases are included in property, plant and equipment, and depreciated over the shorter of the lease terms and the estimated useful lives of the assets. The interest expenses of such leases are charged to the consolidated statements of operations to provide a constant periodic rate of charge over the lease terms.
Warrants	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	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. The Group determines the transaction price based on established billing rates. The Group considers the patient’s ability and intent to pay the amount of consideration upon admission. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the consolidated statements of operations. During the years ended December 31, 2022, 2021, and 2020, the bad debt expenses were $71, nil nil
Cost of healthcare services	Cost of healthcare services Cost of healthcare services rendered represents cost in relation to the medical services provided including the compensation of the physicians and cost of pharmaceutical supplies and medicine.
Research and development expenses	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, and sponsored research expenses to universities and research institutions.
Share-based compensation	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.
Gain or loss on derecognition of non-financial asset	Gain or loss on derecognition of non-financial asset The Group determines if a contract exists, identifies the distinct non-financial assets, and determines when control transfers and, therefore, when to derecognize the asset. Additionally, the Group applies the measurement principles of revenue from contracts with customers within U.S. GAAP to determine the amount of consideration to include in the calculation of the gain or loss for the non-financial asset. Any gains or losses have been included within other income (loss), net.
Income taxes	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	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, 2022, 2021 and 2020, and did not have any significant unrecognized uncertain tax positions as of December 31, 2022 and 2021. The Group does not believe that its assessment regarding unrecognized tax benefits will materially change over the next twelve months.
Comprehensive income or loss	Comprehensive income or loss U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although 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	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.
Risks and uncertainties	Risks and uncertainties The Group is subject to a number of risks associated with companies at a similar stage, including dependence on key individuals, competition from similar services and larger companies, volatility of the industry, ability to obtain regulatory clearance, ability to obtain adequate financing to support growth, the ability to attract and retain additional qualified personnel to manage the anticipated growth of the Group and general economic conditions. The Group is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Group’s financial position and results of its operations, the specific impact is not readily determinable as of the date of the issuance of these financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): “Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies the accounting for income taxes. The Group adopted this standard effective January 1, 2022. The adoption did not have a material effect on the Group’s consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for convertible instruments by eliminating the cash conversion and beneficial conversion feature models used to separately account for embedded conversion features as a component of equity. Instead, the entity will account for the convertible debt securities as a single unit of account, unless the conversion feature requires bifurcation and recognition as derivatives. Additionally, the guidance requires entities to use 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. The Group adopted this standard effective January 1, 2022. The adoption did not have any impact on the Group’s consolidated financial statements. In May 2021, the FASB issued ASU No. 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. The ASU addresses the previous lack of specific guidance in the accounting standards codification related to modifications or exchanges of freestanding equity-classified written call options (such as warrants) by specifying the accounting for various modification scenarios. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s consolidated financial statements. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832). This ASU requires business entities to disclose information about government assistance they receive if the transactions were accounted for by analogy to either a grant or a contribution accounting model. The disclosure requirements include the nature of the transaction and the related accounting policy used, the line items on the balance sheets and statements of operations that are affected and the amounts applicable to each financial statement line item and the significant terms and conditions of the transactions. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s consolidated financial statements.
Recently issued accounting standards which have not yet been adopted	Recently issued accounting standards which have not yet been adopted The Group is an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2010 (the “JOBS Act”). Under the JOBS Act, the emerging growth companies (“EGCs”) can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. 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 balance sheets, consolidated statements of operations and cash flows.

Organization (Tables)

Organization (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of subsidiaries	Name Incorporation Ownership Place of 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 91% Cayman Islands Provision of medical clinic services Paths Innovations Limited (formerly known as Aptorum Innovations Holding Limited) April 15, 2019 100% Cayman Islands Investment holding company Paths Diagnostics Pte. Limited (formerly known as Aptorum Innovations Holding 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 Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of 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

Investment and Fair Value Mea_2

Investment and Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities carried at fair value measured on a recurring basis	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 December 31, 2021 Level 1 Level 2 Level 3 Total Current Assets Marketable securities Common stocks $ 23,527 $ 213,088 $ - $ 236,615 Non current Assets Long-term investments Common stocks $ - $ - $ 77,200 $ 77,200 Total assets at fair value $ 23,527 $ 213,088 $ 77,200 $ 313,815
Schedule of fair value reconciliation of Level 3 assets	Warrants Common Stock Balance at January 1, 2022 $ - $ 77,200 Change in unrealized (depreciation) appreciation, net - - Balance at December 31, 2022 $ - $ 77,200 Net change in unrealized appreciation relating to investments still held at December 31, 2022 - - Balance at January 1, 2021 $ 4,289 $ - Change in unrealized (depreciation) appreciation, net (4,289 ) - Additions - 77,200 Balance at December 31, 2021 $ - $ 77,200 Net change in unrealized appreciation relating to investments still held at December 31, 2021 - -
Schedule of quantitative information about the group’s level 3 fair value measurements of investment	December 31, 2022 Valuation technique Unobservable input Range (weighted average) Common stocks Recent transactions Recent transaction price $0.0001 - $0.01 December 31, 2021 Valuation technique Unobservable input Range (weighted average) Common stocks Recent transactions Recent transaction price $0.0001 - $0.01
Schedule of unrealized gains and losses	Year ended Year ended Year ended Upward adjustments $ 6,108,872 $ - $ - Downward adjustments and impairment (520,821 ) - - Total unrealized gain for non-marketable investments $ 5,588,051 $ - $ -
Schedule of carrying value of our non-marketable investments	December 31, December 31, Initial cost basis $ 4,079,707 $ 4,079,707 Upward adjustments 6,108,872 - Downward adjustments and impairment (520,821 ) - Total carrying value at the end of the year $ 9,667,758 $ 4,079,707

Other Receivables and Prepaym_2

Other Receivables and Prepayments (Tables)	12 Months Ended
	Dec. 31, 2022
Other Receivables and Prepayments [Abstract]
Schedule of other receivables and prepayments	December 31, December 31, Prepaid research and development expenses $ 305,178 $ 314,165 Prepaid insurance 47,833 92,035 Prepaid service fee 148,346 90,857 Rental deposits 16,296 12,011 Prepaid rental expenses - 13,205 Other receivables 204,752 47,697 Others 21,603 23,508 $ 744,008 $ 593,478

Digital Currencies (Tables)

Digital Currencies (Tables)	12 Months Ended
	Dec. 31, 2022
Digital Currencies [Abstract]
Schedule of additional information about digital currencies	December 31, December 31, Beginning balance $ - $ 1,539 Utilization of digital currencies to settle service fee - (6,457 Gain on use of digital currencies - 4,918 Ending balance $ - $ -

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	December 31, December 31, Computer equipment $ 84,636 $ 85,495 Furniture, fixture, and office and medical equipment 298,738 264,123 Leasehold improvements 543,975 542,514 Laboratory equipment 6,229,072 4,179,064 Motor vehicle 239,093 239,093 Assets in construction - 1,899,169 7,395,514 7,209,458 Less: accumulated depreciation 4,570,455 3,478,342 Property, plant and equipment, net $ 2,825,059 $ 3,731,116

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	December 31, December 31, Gross carrying amount Prepaid patented licenses $ 1,038,205 $ 1,338,205 Computer software 223,858 31,667 1,262,063 1,369,872 Less: accumulated amortization Prepaid patented licenses 474,131 462,803 Computer software 35,227 26,813 509,358 489,616 Intangible assets, net Prepaid patented licenses 564,074 875,402 Computer software 188,631 4,854 Intangible assets, net $ 752,705 $ 880,256
Schedule of amortization expense related to its finite-lived intangible assets	For the years ending December 31, Amount 2023 $ 146,584 2024 138,956 2025 119,713 2026 119,713 2027 106,795 Thereafter 326,133 Total $ 957,894

Long-Term Deposits (Tables)

Long-Term Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Long-Term Deposits [Abstract]
Schedule of long-term deposits	December 31, December 31, Rental deposits $ 127,303 $ 149,175 Prepayments for equipment 2,544 147,050 $ 129,847 $ 296,225

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts Payable and Accrued Expenses [Abstract]
Schedule of accounts payable and accrued expenses	December 31, December 31, Deferred bonus and salaries payable $ 5,084,969 $ 3,173,739 Research and development expenses payable 563,913 519,012 Professional fees payable 226,407 166,190 Cost of healthcare services payable 138,316 142,968 Insurance expenses payable 33,367 35,010 Others 119,835 135,646 $ 6,166,807 $ 4,172,565

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes expenses	Year ended Year ended Year ended Current $ - $ - $ - Deferred - - - Total income taxes expense $ - $ - -
Schedule of income taxes expenses computed at the Hong Kong statutory tax rate	Year ended Year ended Year ended Net income (loss) before tax $ (11,525,102 ) $ (27,114,293 ) $ 4,920,167 Provision for income taxes at Hong Kong statutory income tax rate (16.5%) (1,901,642 ) (4,473,859 ) 811,828 Impact of different tax rates in other jurisdictions (263,787 ) (214,135 ) (18,869 ) Non-taxable income (907,495 ) (716,628 ) (4,281,521 ) Non-deductible expenses - 1,992,463 79,200 Change in valuation allowance 3,072,924 3,412,159 3,409,362 Effective income tax expense $ - $ - $ -
Schedule of deferred tax asset and liability	December 31, December 31, Deferred tax asset: Tax loss carry forward $ 14,865,121 $ 12,189,424 Share-based payment expenses 948,893 698,564 15,814,014 12,887,988 Deferred tax liability: Depreciation and amortization (108,926 ) (255,824 ) Net deferred tax assets before valuation allowance 15,705,088 12,632,164 Valuation allowance (15,705,088 ) (12,632,164 ) Deferred tax asset, net $ - $ -
Schedule of changes in valuation allowance	Year ended Year ended Year ended Balance as of January 1 $ 12,632,164 $ 9,561,560 $ 6,152,198 Additions 3,072,924 3,412,159 3,409,362 Disposal - (341,555 ) - Balance as of December 31 $ 15,705,088 $ 12,632,164 $ 9,561,560

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of amounts due from related parties	December 31, December 31, Current Libra Sciences Limited (Note b) $ 378,036 $ 4,193 Libra Therapeutics Limited 17,459 - Jurchen Investment Corporation - 2,000 CGY Investment Limited - 2,000 Talem Medical Group Limited (Note b) 610,138 3,397,650 Total $ 1,005,633 $ 3,405,843
Schedule of amounts due to related parties	December 31, December 31, Current Aenco Technologies Ltd $ 3,013,234 $ - Aeneas Group Limited 8,110 - Ian Huen - 1,397 Darren Lui - 3,449 Clark Cheng 4,583 5,699 Sabrina Khan - 844 Total $ 3,025,927 $ 11,389 Non-current Aeneas Group Limited (Note a) $ 500,000 $ - Jurchen Investment Corporation (Note a) - - $ 500,000 $ -
Schedule of related party transactions	Year ended Year ended Year ended Loan from related parties (Note a) - Aeneas Group Limited $ 500,000 $ 1,000,000 $ 500,000 - Jurchen Investment Corporation $ - $ 2,500,000 $ 500,000 Interest expenses (Note a and c) - Aeneas Group Limited $ 8,110 $ 64,753 $ 155,633 - Jurchen Investment Corporation $ - $ 65,644 $ 81,530 - Aenco Technologies Ltd $ 13,234 $ - $ - Loan repayment and interest paid to related parties (Note a) - Aeneas Group Limited $ - $ 2,673,389 $ 2,356,080 - Jurchen Investment Corporation $ - $ 3,085,097 $ 3,082,131 Loan to related parties (Note b) - Talem Medical Group Limited $ - $ 3,358,089 $ - - Libra Sciences Limited $ 330,341 $ - $ - Interest income (Note b) - Talem Medical Group Limited $ 164,600 $ 39,561 $ - - Libra Sciences Limited $ 14,232 $ - $ - Loan repayment and interest received from a related party (Note b) - Talem Medical Group Limited $ 2,962,153 $ - $ - Issuance of convertible notes to a related party (Note c) - Aenco Technologies Ltd $ 3,000,000 $ - $ - Consultant, secondment, management and administrative services fees (Note d) - CGY Investments Limited $ 268,102 $ 173,333 $ 169,462 - ACC Medical Limited $ 209,626 $ 157,511 $ 13,018 - Aenco Limited $ - $ - $ 746,153 - Aeneas Technology (Hong Kong) Limited $ - $ - $ 617,794 - Aeneas Management Limited $ - $ - $ 231,795 Rental expense (Note e) - Jurchen Investment Corporation $ - $ - $ 96,300 Administrative management services (Note g) - Libra Sciences Limited $ 38,462 $ - $ - Healthcare services income - Aeneas Management Limited $ 1,282 $ 7,564 $ 321

Variable Interest Entity (Table

Variable Interest Entity (Tables)	12 Months Ended
	Dec. 31, 2022
Variable Interest Entity [Abstract]
Schedule of aggregate carrying value of VIEs’ assets and liabilities	Assets Liabilities Net Assets/ (Liabilities) December 31, 2022 Total $ 61,630 $ 86,306 $ (22,676 ) December 31, 2021 Total $ 5,361 $ 2,266 $ 3,095 Assets Liabilities Net Assets Maximum December 31, 2022 Total $ 472,695 $ - $ 472,695 $ 472,695 December 31, 2021 Total $ 4,195 $ - $ 4,195 $ 4,195

Lease (Tables)

Lease (Tables)	12 Months Ended
	Dec. 31, 2022
Lease [Abstract]
Schedule of total carrying value of our non-marketable investments	For the year For the year Lease cost Finance lease cost: Depreciation $ 47,818 $ 47,819 Interest on lease liabilities 1,435 4,450 Operating lease cost 349,031 425,280 Short-term lease cost 85,598 86,125 Variable lease cost - - Sublease income - - Total lease cost $ 483,882 $ 563,674 Other information Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 369,505 $ 450,807 Financing cash flows from finance leases 49,358 53,846 Right-of-use assets obtained in exchange for new operating lease liabilities 549,596 - Weighted-average remaining lease term – finance leases - 0.9 years Weighted-average remaining lease term – operating leases 1.1 years 1.0 years Weighted-average discount rate – finance leases 2.5 % 2.5 % Weighted-average discount rate – operating leases 8.0 % 8.0 %
Schedule of maturity analysis of operating leases liabilities	December 31, Remaining periods ending December 31, 2023 $ 298,409 2024 58,434 Total future undiscounted cash flow 356,843 Less: Discount on operating lease liabilities (15,511 ) Present value of operating lease liabilities 341,332 Less: Current portion of operating lease liabilities (310,548 ) Non-current portion of operating lease liabilities $ 30,784

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of the option activity	Number of Weighted Remaining Aggregate 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 Weighted Remaining Aggregate 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 - Number of Weighted Remaining Aggregate Outstanding, January 1, 2020 21,853 129.10 11.51 Granted 71,338 30.40 11.99 Exercised (1,235 ) 49.27 - Forfeited (4,594 ) 46.70 Cancelled (15,606 ) 129.10 Outstanding, December 31, 2020 71,756 37.63 11.22 - Exercisable, December 31, 2020 8,467 61.24 9.95 -
Schedule of each stock option award is estimated on the date of grant using the Black-Scholes option pricing model	Granted in Granted in Granted in Expected volatility 89.55% 97.70% 88.44%-96.55% Risk-free interest rate 1.86% 1.64% 0.59%-0.69% Expected term from grant date (in years) 5.63-6.41 5.62-6.41 5.25-7.29 Dividend rate - - - Dilution factor 1 1 0.9909-1 Fair value $9.74 - $10.16 $25.11 - $26.01 $15.50 - $26.60

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted (loss) income per share	Year ended Year ended Year ended Numerator: Net (loss) income attributable to Aptorum Group Limited $ (9,799,560 ) $ (25,048,389 ) $ 6,311,340 Denominator: Weighted average shares outstanding – Basic 3,569,484 3,503,396 3,113,588 – Diluted 3,569,484 3,503,396 3,153,447 Net (loss) income per share attributable to Aptorum Group Limited – Basic $ (2.75 ) $ (7.15 ) $ 2.03 – Diluted $ (2.75 ) $ (7.15 ) $ 2.00

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of milestone payments are to be made upon achievements of certain conditions	Amount Drug molecules: up to the conditions and milestones of Preclinical to IND filing $ 222,564 From entering phase 1 to before first commercial sale 20,336,410 First commercial sale 14,282,051 Net sales amount more than certain threshold in a year 65,769,231 Subtotal $ 100,610,256 Diagnostics technology: up to the conditions and milestones of Before FDA approval $ 205,554 $ 100,815,810

Organization (Details) - Schedu

Organization (Details) - Schedule of subsidiaries	12 Months Ended
	Dec. 31, 2022
Aptorum Therapeutics Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Jun. 30, 2016
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
APTUS MANAGEMENT LIMITED [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	May 16, 2017
Ownership	100%
Place of incorporation	Hong Kong
Principle activities	Provision of management services to its holding company and fellow subsidiaries
Aptorum Medical Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Aug. 28, 2017
Ownership	91%
Place of incorporation	Cayman Islands
Principle activities	Provision of medical clinic services
Aptorum Innovations Holding Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Apr. 15, 2019
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Investment holding company
Aptorum Innovations Holding Pte. Ltd. [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Jun. 05, 2019
Ownership	75%
Place of incorporation	Singapore
Principle activities	Research and development of life science and biopharmaceutical products
Acticule Life Sciences Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Jun. 30, 2017
Ownership	80%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Claves Life Sciences Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Aug. 02, 2017
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Nativus Life Sciences Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Jul. 07, 2017
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Videns Incorporation Limited [Member]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Mar. 02, 2017
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products
Mios Pharmaceuticals Limited [Member]
Organization (Details) - Schedule of subsidiaries [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]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Nov. 04, 2016
Ownership	90%
Place of incorporation	Hong Kong
Principle activities	Research and development of life science and biopharmaceutical products
Scipio Life Sciences Limited [Member]
Organization (Details) - Schedule of subsidiaries [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]
Organization (Details) - Schedule of subsidiaries [Line Items]
Incorporation date	Aug. 28, 2017
Ownership	100%
Place of incorporation	Cayman Islands
Principle activities	Research and development of life science and biopharmaceutical products

Liquidity (Details)

Liquidity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Liquidity (Details) [Line Items]
Net operating loss	$ (11,525,102)
Net operation cash outflow	(12,318,965)	$ (14,651,633)	$ (15,931,913)
Accumulated deficit	65,337,075
Unrestricted cash	3,000,000
Line of Credit [Member]
Liquidity (Details) [Line Items]
Restricted cash	1,400,000
Undrawn line of credit facility from related parties	$ 9,500,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Bad debt expenses	$ 71
Measure the tax benefit	50%
Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Vesting Period Term	9 months 15 days
Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Vesting Period Term	21 months 15 days
Computer software [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life intangible assets	17 years
Computer software [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life intangible assets	20 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful lives	12 Months Ended
	Dec. 31, 2022
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

Investment and Fair Value Mea_3

Investment and Fair Value Measurement (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 30, 2021
Investment and Fair Value Measurement (Details) [Line Items]
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%
Series of Individually Immaterial Business Acquisitions [Member]
Investment and Fair Value Measurement (Details) [Line Items]
Voting interest	31.51%
Series of Individually Immaterial Business Acquisitions [Member] | Libra [Member]
Investment and Fair Value Measurement (Details) [Line Items]
Voting interest	31.51%
Libra [Member]
Investment and Fair Value Measurement (Details) [Line Items]
Ownership interest	97.27%
Libra [Member] | Series of Individually Immaterial Business Acquisitions [Member]
Investment and Fair Value Measurement (Details) [Line Items]
Voting interest		48.33%

Investment and Fair Value Mea_4

Investment and Fair Value Measurement (Details) - Schedule of assets and liabilities carried at fair value measured on a recurring basis - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Marketable securities
Total assets at fair value	$ 179,681	$ 77,200
Common Stocks [Member]
Marketable securities
Total assets at fair value	102,481	236,615
Common Stocks One [Member]
Marketable securities
Total assets at fair value	77,200	313,815
Level 1 [Member]
Marketable securities
Total assets at fair value	10,202
Level 1 [Member] | Common Stocks [Member]
Marketable securities
Total assets at fair value	10,202	23,527
Level 1 [Member] | Common Stocks One [Member]
Marketable securities
Total assets at fair value		23,527
Level 2 [Member]
Marketable securities
Total assets at fair value	92,279
Level 2 [Member] | Common Stocks [Member]
Marketable securities
Total assets at fair value	92,279	213,088
Level 2 [Member] | Common Stocks One [Member]
Marketable securities
Total assets at fair value		213,088
Level 3 [Member]
Marketable securities
Total assets at fair value	77,200	77,200
Level 3 [Member] | Common Stocks [Member]
Marketable securities
Total assets at fair value
Level 3 [Member] | Common Stocks One [Member]
Marketable securities
Total assets at fair value	$ 77,200	$ 77,200

Investment and Fair Value Mea_5

Investment and Fair Value Measurement (Details) - Schedule of fair value reconciliation of Level 3 assets - Fair Value, Inputs, Level 3 [Member] - Fair Value, Recurring [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Stock [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 77,200
Change in unrealized (depreciation) appreciation, net
Additions		77,200
Ending balance	77,200	77,200
Net change in unrealized appreciation relating to investments still held
Warrants [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance		4,289
Change in unrealized (depreciation) appreciation, net		(4,289)
Additions
Ending balance
Net change in unrealized appreciation relating to investments still held

Investment and Fair Value Mea_6

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, 2022	Dec. 31, 2021
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

Investment and Fair Value Mea_7

Investment and Fair Value Measurement (Details) - Schedule of unrealized gains and losses - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Unrealized Gains And Losses Abstract
Upward adjustments	$ 6,108,872
Downward adjustments and impairment	(520,821)
Total unrealized gain for non-marketable investments	$ 5,588,051

Investment and Fair Value Mea_8

Investment and Fair Value Measurement (Details) - Schedule of carrying value of our non-marketable investments - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Carrying Value Of Our Non Marketable Investments Abstract
Initial cost basis	$ 4,079,707	$ 4,079,707
Upward adjustments	6,108,872
Downward adjustments and impairment	(520,821)
Total carrying value at the end of the year	$ 9,667,758	$ 4,079,707

Other Receivables and Prepaym_3

Other Receivables and Prepayments (Details) - Schedule of other receivables and prepayments - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Receivables and Prepayments [Abstract]
Prepaid research and development expenses	$ 305,178	$ 314,165
Prepaid insurance	47,833	92,035
Prepaid service fee	148,346	90,857
Rental deposits	16,296	12,011
Prepaid rental expenses		13,205
Other receivables	204,752	47,697
Others	21,603	23,508
Total	$ 744,008	$ 593,478

Digital Currencies (Details) -

Digital Currencies (Details) - Schedule of additional information about digital currencies - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of additional information about digital currencies [Abstract]
Beginning balance		$ 1,539
Utilization of digital currencies to settle service fee		6,457
Gain on use of digital currencies		4,918
Ending balance

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 20, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment, Net (Details) [Line Items]
Depreciation expenses		$ 1,092,957	$ 1,086,564	$ 1,128,867
Impairment loss				330,445
Loss on disposal of office equipment			$ 392
Other operating expenses				$ 50,197
HONG KONG [Member]
Property, Plant and Equipment, Net (Details) [Line Items]
Sale of property	$ 1,100,000

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 7,395,514	$ 7,209,458
Less: accumulated depreciation	4,570,455	3,478,342
Property, plant and equipment, net	2,825,059	3,731,116
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	84,636	85,495
Furniture, fixture, and office and medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	298,738	264,123
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	543,975	542,514
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,229,072	4,179,064
Motor vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	239,093	239,093
Assets in construction [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 1,899,169

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Finite lived intangible assets	$ 114,553	$ 106,014	$ 145,961
Loss on disposal of patented license	(205,189)
Impairment of Intangible Assets (Excluding Goodwill)			200,000
Wrote off of cost related amortization		$ 1,344	$ 70,477
Amortization expense related to finite-lived intangible assets	5 years

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of intangible assets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Gross carrying amount	$ 1,262,063	$ 1,369,872
Less: accumulated amortization	509,358	489,616
Intangible assets, net	752,705	880,256
Prepaid patented licenses [Member]
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Gross carrying amount	1,038,205	1,338,205
Less: accumulated amortization	474,131	462,803
Intangible assets, net	564,074	875,402
Computer software [Member]
Intangible Assets, Net (Details) - Schedule of intangible assets [Line Items]
Gross carrying amount	223,858	31,667
Less: accumulated amortization	35,227	26,813
Intangible assets, net	$ 188,631	$ 4,854

Intangible Assets, Net (Detai_3

Intangible Assets, Net (Details) - Schedule of amortization expense related to its finite-lived intangible assets	Dec. 31, 2022 USD ($)
Schedule Of Amortization Expense Related To Its Finite Lived Intangible Assets Abstract
2023	$ 146,584
2024	138,956
2025	119,713
2026	119,713
2027	106,795
Thereafter	326,133
Total	$ 957,894

Long-Term Deposits (Details) -

Long-Term Deposits (Details) - Schedule of long-term deposits - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of long-term deposits [Abstract]
Rental deposits	$ 127,303	$ 149,175
Prepayments for equipment	2,544	147,050
Total	$ 129,847	$ 296,225

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - Schedule of accounts payable and accrued expenses - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of accounts payable and accrued expenses [Abstract]
Deferred bonus and salaries payable	$ 5,084,969	$ 3,173,739
Research and development expenses payable	563,913	519,012
Professional fees payable	226,407	166,190
Cost of healthcare services payable	138,316	142,968
Insurance expenses payable	33,367	35,010
Others	119,835	135,646
Accounts payable and accrued expenses	$ 6,166,807	$ 4,172,565

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Net operating loss carry-forwards (in Dollars)	$ 90,060,983	$ 73,785,041
Loss carry-forward (in Dollars)		$ 1,805,527
Hong Kong [Member]
Income Taxes (Details) [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 (Details) [Line Items]
Income tax rate percentage	19%
Singapore [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	17%
United States (Nevada) [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	21%
Canada [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	15%
Ireland [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	12.50%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of provision for income taxes expenses - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Provision For Income Taxes Expenses Abstract
Current
Deferred
Total income taxes expense

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of income taxes expenses computed at the Hong Kong statutory tax rate - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Income Taxes Expenses Computed At The Hong Kong Statutory Tax Rate Abstract
Net income (loss) before tax	$ (11,525,102)	$ (27,114,293)	$ 4,920,167
Provision for income taxes at Hong Kong statutory income tax rate (16.5%)	(1,901,642)	(4,473,859)	811,828
Impact of different tax rates in other jurisdictions	(263,787)	(214,135)	(18,869)
Non-taxable income	(907,495)	(716,628)	(4,281,521)
Non-deductible expenses		1,992,463	79,200
Change in valuation allowance	3,072,924	3,412,159	3,409,362
Effective income tax expense

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of income taxes expenses computed at the Hong Kong statutory tax rate (Parentheticals)	12 Months Ended
	Dec. 31, 2022
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%)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of deferred tax asset and liability - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred tax asset:
Tax loss carry forward	$ 14,865,121	$ 12,189,424
Share-based payment expenses	948,893	698,564
Deferred tax asset	15,814,014	12,887,988
Deferred tax liability:
Depreciation and amortization	(108,926)	(255,824)
Net deferred tax assets before valuation allowance	15,705,088	12,632,164
Valuation allowance	(15,705,088)	(12,632,164)	$ (9,561,560)	$ (6,152,198)
Deferred tax asset, net

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of changes in valuation allowance - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Changes In Valuation Allowance Abstract
Beginning balance	$ 12,632,164	$ 9,561,560	$ 6,152,198
Additions	3,072,924	3,412,159	3,409,362
Disposal		(341,555)
Ending balance	$ 15,705,088	$ 12,632,164	$ 9,561,560

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details)

1 Months Ended

12 Months Ended

36 Months Ended

Dec. 09, 2022 USD ($) $ / shares

Jan. 13, 2022 USD ($)

Jan. 01, 2022 USD ($)

Jan. 01, 2022 HKD ($)

Nov. 17, 2021 AUD ($)

May 27, 2021 USD ($)

Oct. 02, 2020

Apr. 01, 2020 USD ($)

Apr. 01, 2020 HKD ($)

Aug. 13, 2019 USD ($)

Oct. 30, 2021 USD ($)

Oct. 30, 2021 HKD ($)

Feb. 28, 2020

Dec. 31, 2022 USD ($)

Dec. 31, 2022 HKD ($)

Dec. 31, 2021

Dec. 31, 2019 USD ($)

Dec. 31, 2019 HKD ($)

Jan. 31, 2021 USD ($)

Jan. 31, 2021 HKD ($)

Feb. 01, 2023 shares

Feb. 25, 2022 shares

Dec. 30, 2021 shares

Mar. 26, 2021 shares

Jan. 02, 2021 shares

Jan. 02, 2020 shares

Related Party Balances and Transactions (Details) [Line Items]

Owned percentage

34.56%

Line of credit debt financing

$ 15,000,000

Line of credit period

3 years

Undrawn line of credit amount

$ 9,500,000

Loan for the borrowers (in Dollars)

$ 700,000

Loans interest-bearing rate

10%

Line of credit amount

$ 1,000,000

Line of credit maturity date

Jan. 12, 2023

Interest rate

7%

10%

Outstanding amount

$ 400,000

Original principal amount

$ 3,000,000

Maturity date

12 months

Services fees

$ 3,205

$ 25,000

Landing Fees and Other Rentals

$ 16,667

$ 130,000

Shares issued (in Shares) | shares

122

0.001

Consideration amount

$ 1

Additional paid-in capital

$ 303,419

Maximum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Decreased ownership percentage

50%

Minimum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Decreased ownership percentage

20%

Ian Huen [Member]

Related Party Balances and Transactions (Details) [Line Items]

Owned percentage

34.56%

34.56%

Clark Cheng [Member] | Maximum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Increase decrease equity interest, percentage

91%

92%

Clark Cheng [Member] | Minimum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Increase decrease equity interest, percentage

92%

93%

Class A Ordinary Shares [Member]

Related Party Balances and Transactions (Details) [Line Items]

Line of credit period

5 years

7 years

Ordinary shares par value, per share (in Dollars per share) | $ / shares

$ 10

Conversion price per share (in Dollars per share) | $ / shares

$ 12

Shares issued (in Shares) | shares

7,875

Subsequent Event [Member] | Clark Cheng [Member] | Maximum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Increase decrease equity interest, percentage

91%

Subsequent Event [Member] | Clark Cheng [Member] | Minimum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Increase decrease equity interest, percentage

90%

Aeneas Management Limited [Member]

Related Party Balances and Transactions (Details) [Line Items]

Line of credit period

3 years

Services fees

$ 57,949

$ 452,000

Aenco Limited [Member]

Related Party Balances and Transactions (Details) [Line Items]

Services fees

$ 89,744

$ 700,000

$ 69,231

$ 540,000

Aeneas Technology (Hong Kong) Limited [Member]

Related Party Balances and Transactions (Details) [Line Items]

Research fee

$ 123,559

$ 963,760

CGY Investments Limited [Member]

Related Party Balances and Transactions (Details) [Line Items]

Services fees

$ 13,333

$ 104,000

Services fees adjusted

21,949

171,200

ACC Medical Limited [Member]

Related Party Balances and Transactions (Details) [Line Items]

Services fees

13,018

101,542

Services fees adjusted

$ 18,359

$ 143,200

Clark Cheng [Member]

Related Party Balances and Transactions (Details) [Line Items]

Shares issued (in Shares) | shares

119

117

115

Aptorum Medical Limited [Member] | Maximum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Ownership of aeneas limited and its subsidiary

94%

Aptorum Medical Limited [Member] | Minimum [Member]

Related Party Balances and Transactions (Details) [Line Items]

Ownership of aeneas limited and its subsidiary

93%

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current
Amounts due from related parties	$ 1,005,633	$ 3,405,843
Libra Sciences Limited [Member]
Current
Amounts due from related parties	378,036	4,193
Libra Therapeutics Limited [Member]
Current
Amounts due from related parties	17,459
Jurchen Investment Corporation [Member]
Current
Amounts due from related parties		2,000
CGY Investments Limited [Member]
Current
Amounts due from related parties		2,000
Talem Medical Group Limited [Member]
Current
Amounts due from related parties	$ 610,138	$ 3,397,650

Related Party Balances and Tr_5

Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current
Amounts due to related parties, Current	$ 3,025,927	$ 11,389
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
Aeneas Group Limited [Member]
Current
Amounts due to related parties, Current	8,110
Non-current
Amounts due to related parties, Non-current	500,000
Ian Huen [Member]
Current
Amounts due to related parties, Current		1,397
Darren Lui [Member]
Current
Amounts due to related parties, Current		3,449
Clark Cheng [Member]
Current
Amounts due to related parties, Current	4,583	5,699
Sabrina Khan [Member]
Current
Amounts due to related parties, Current		844
Jurchen Investment Corporation [Member]
Non-current
Amounts due to related parties, Non-current

Related Party Balances and Tr_6

Related Party Balances and Transactions (Details) - Schedule of related party transactions - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Aeneas Group Limited [Member]
Loan from related parties (Note a)
Loan from related parties	$ 500,000	$ 1,000,000	$ 500,000
Interest expenses (Note a and c)
Interest expenses	8,110	64,753	155,633
Loan repayment and interest paid to related parties (Note a)
Loan repayment and interest paid to related parties		2,673,389	2,356,080
Loan repayment and interest received from a related party (Note b)
Loan repayment and interest received from a related party	8,110
Jurchen Investment Corporation [Member]
Loan from related parties (Note a)
Loan from related parties		2,500,000	500,000
Interest expenses (Note a and c)
Interest expenses		65,644	81,530
Loan repayment and interest paid to related parties (Note a)
Loan repayment and interest paid to related parties		3,085,097	3,082,131
Rental expense (Note e)
Rental expense			96,300
Aenco Technologies Ltd [Member]
Interest expenses (Note a and c)
Interest expenses	13,234
Loan repayment and interest received from a related party (Note b)
Loan repayment and interest received from a related party	3,013,234
Issuance of convertible notes to a related party (Note c)
Issuance of convertible notes to a related party	3,000,000
Talem Medical Group Limited [Member]
Loan to related parties (Note b)
Loan to a related party		3,358,089
Interest income (Note b)
Interest income	164,600	39,561
Loan repayment and interest received from a related party (Note b)
Loan repayment and interest received from a related party	2,962,153
Libra Sciences Limited [Member]
Loan to related parties (Note b)
Loan to a related party	330,341
Interest income (Note b)
Interest income	14,232
Administrative management services (Note g)
Administrative management services	38,462
CGY Investments Limited [Member]
Consultant, secondment, management and administrative services fees (Note d)
Consultant, secondment, management and administrative services fees	268,102	173,333	169,462
ACC Medical Limited [Member]
Consultant, secondment, management and administrative services fees (Note d)
Consultant, secondment, management and administrative services fees	209,626	157,511	13,018
Aenco Limited [Member]
Consultant, secondment, management and administrative services fees (Note d)
Consultant, secondment, management and administrative services fees			746,153
Aeneas Technology (Hong Kong) Limited [Member]
Consultant, secondment, management and administrative services fees (Note d)
Consultant, secondment, management and administrative services fees			617,794
Aeneas Management Limited [Member]
Consultant, secondment, management and administrative services fees (Note d)
Consultant, secondment, management and administrative services fees			231,795
Healthcare services income
Healthcare services income	$ 1,282	$ 7,564	$ 321

Variable Interest Entity (Detai

Variable Interest Entity (Details)		1 Months Ended	12 Months Ended
	Jan. 13, 2022	Dec. 30, 2021	Dec. 31, 2022 USD ($) $ / shares	Jan. 02, 2022 USD ($)	Jan. 02, 2022 HKD ($)
Variable Interest Entity (Details) [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) | $			$ 0
Services fees				$ 3,205	$ 25,000
Line of credit facility description	On January 13, 2022, the Group entered a line of credit facility with Libra 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.
Principal indebtedness	10%
Libra [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage			97.27%
Voting percentage			31.51%
Mios [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage			97.93%
Voting percentage			36.17%
Scipio [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage			97.93%
Voting percentage			35.06%
Series of Individually Immaterial Business Acquisitions [Member]
Variable Interest Entity (Details) [Line Items]
Voting right percentage			31.51%
Series of Individually Immaterial Business Acquisitions [Member] | Libra [Member]
Variable Interest Entity (Details) [Line Items]
Voting right percentage		48.33%
Series of Individually Immaterial Business Acquisitions [Member] | Mios [Member]
Variable Interest Entity (Details) [Line Items]
Voting right percentage		48.39%
Series of Individually Immaterial Business Acquisitions [Member] | Scipio [Member]
Variable Interest Entity (Details) [Line Items]
Voting right percentage		48.36%

Variable Interest Entity (Det_2

Variable Interest Entity (Details) - Schedule of aggregate carrying value of VIEs’ assets and liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Variable Interest Entity (Details) - Schedule of aggregate carrying value of VIEs’ assets and liabilities [Line Items]
Assets	$ 61,630	$ 5,361
Liabilities	86,306	2,266
Net Assets/ (Liabilities)	(22,676)	3,095
Variable interest [Member]
Variable Interest Entity (Details) - Schedule of aggregate carrying value of VIEs’ assets and liabilities [Line Items]
Assets	472,695	4,195
Liabilities
Net Assets/ (Liabilities)	472,695	4,195
Maximum Exposure to Losses	$ 472,695	$ 4,195

Lease (Details)

Lease (Details)	Dec. 31, 2022	Dec. 31, 2021
Lease [Abstract]
Weighted average remaining lease term	1 year 1 month 6 days	1 year
Weighted average discount rates	8%

Lease (Details) - Schedule of c

Lease (Details) - Schedule of components of finance leases obligation - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finance lease cost:
Depreciation	$ 47,818	$ 47,819
Interest on lease liabilities	1,435	4,450
Operating lease cost	349,031	425,280
Short-term lease cost	85,598	86,125
Variable lease cost
Sublease income
Total lease cost	483,882	563,674
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	369,505	450,807
Financing cash flows from finance leases	49,358	53,846
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 549,596
Weighted-average remaining lease term – finance leases		10 months 24 days
Weighted-average remaining lease term – operating leases	1 year 1 month 6 days	1 year
Weighted-average discount rate – finance leases	2.50%	2.50%
Weighted-average discount rate – operating leases	8%	8%

Lease (Details) - Schedule of m

Lease (Details) - Schedule of maturity analysis of operating leases liabilities	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of maturity analysis of operating leases liabilities [Abstract]
2023	$ 298,409
2024	58,434
Total future undiscounted cash flow	356,843
Less: Discount on operating lease liabilities	(15,511)
Present value of operating lease liabilities	341,332
Less: Current portion of operating lease liabilities	(310,548)
Non-current portion of operating lease liabilities	$ 30,784

Convertible Note (Details)

Convertible Note (Details)	Dec. 09, 2022 USD ($) $ / shares shares
Convertible Note (Details) [Line Items]
Convertible principal amount | $	$ 3,000,000
Bullet interest rate	7%
Class A Ordinary Shares [Member]
Convertible Note (Details) [Line Items]
Conversion price per share | $ / shares	$ 12
Converted shares | shares	250,000

Ordinary Shares (Details)

Ordinary Shares (Details) - USD ($)			1 Months Ended			12 Months Ended
	Jan. 13, 2022	Oct. 02, 2020	May 26, 2021	Aug. 27, 2020	Feb. 28, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 01, 2023	Dec. 30, 2021	Mar. 26, 2021
Ordinary Shares (Details) [Line Items]
Gross proceeds (in Dollars)			$ 4,000,000		$ 10,000,000
Exercise price per share (in Dollars per share)		$ 40.625
Issuance of expire years	3 years
Issuance of warrants (in Dollars)		$ 14,754			$ 4,324	$ 5,360
Exercise price of the warrants (in Dollars per share)					$ 88.8
Deemed dividend (in Dollars)				$ 755,514
Ordinary shares, description		Following the public offering completed on October 2, 2020, the placement agent of the offering on February 28, 2020 was further received 6,541 warrants as a tail fee, with an exercise price of $39.0 and expire seven years from the date of issuance.
Aggregate offering price (in Dollars)											$ 15,000,000
Number of shares issue									122	0.001
Ordinary shares closing price percentage			10%
Shares Warrant Holders [Member]
Ordinary Shares (Details) [Line Items]
Ordinary shares issued						6,712	4,000	31,351
Share Option Holders [Member]
Ordinary Shares (Details) [Line Items]
Ordinary shares issued							19,016	1,233
Initial Public Offering [Member]
Ordinary Shares (Details) [Line Items]
Warrants to purchase shares		276,923
Offering costs (in Dollars)					$ 1,000,000
Class A Ordinary Shares [Member]
Ordinary Shares (Details) [Line Items]
Sale of ordinary shares					135,135
Warrants to purchase shares					135,135
Gross proceeds (in Dollars)		$ 9,000,000
Purchase of exercisable warrant shares					1
Exercise price per share (in Dollars per share)		$ 32.5			$ 74
Issuance of expire years		5 years			7 years
Ordinary shares issued				54,054		1,326,953	1,320,241
Non-affiliated purchasers in exchange of warrants				54,054
Number of shares issue											7,875
Ordinary shares issued			138,793
Ordinary shares, per share (in Dollars per share)			$ 28.82
Class A Ordinary Shares [Member] | Initial Public Offering [Member]
Ordinary Shares (Details) [Line Items]
Issuance of public offering (in Dollars)		$ 276,923
Offering costs (in Dollars)		$ 1,200,000

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($)

1 Months Ended

12 Months Ended

Jan. 01, 2024

Oct. 01, 2023

Jan. 01, 2023

Jul. 14, 2022

Jun. 08, 2022

Mar. 08, 2022

Jan. 02, 2022

Jul. 14, 2021

Jun. 08, 2021

Mar. 11, 2021

Jan. 02, 2021

Dec. 01, 2020

Aug. 10, 2020

Mar. 31, 2023

Jun. 01, 2020

Mar. 16, 2020

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Feb. 01, 2023

Dec. 30, 2021

Mar. 26, 2021

Oct. 17, 2017

Share Based Compensation (Details) [Line Items]

Total shares issued

122

0.001

Outstanding percentage

2%

Options granted

1,493

1,866

153,146

36,796

725

906

75,235

2,748

14,896

53,694

Expire date

Jul. 13, 2033

Jun. 07, 2033

Dec. 31, 2032

Jul. 13, 2032

Jun. 07, 2032

Dec. 31, 2031

Nov. 30, 2030

Aug. 09, 2031

Excersie price per share (in Dollars per share)

$ 13.4

$ 27.6

$ 36.4

$ 31.1

$ 29.9

Weighted-average grant date fair value of share option grants (in Dollars per share)

$ 13.4

$ 27.6

$ 30.4

Total unrecognized share-based compensation (in Dollars)

$ 376,512

2017 Share Option Plan [Member]

Share Based Compensation (Details) [Line Items]

Weighted-average grant date fair value of share option grants (in Dollars per share)

$ 10.02

$ 25.72

$ 17.56

Maximum contractual term

12 years 9 months 18 days

Class A Ordinary Shares [Member]

Share Based Compensation (Details) [Line Items]

Total shares issued

7,875

Class A Ordinary Shares [Member] | 2017 Share Option Plan [Member]

Share Based Compensation (Details) [Line Items]

Total shares issued

550,000

Subsequent Event [Member]

Share Based Compensation (Details) [Line Items]

Options granted

36,808

226,153

Expire date

Dec. 31, 2033

Excersie price per share (in Dollars per share)

$ 2.68

Shares awards granted

136,200

Forecast [Member]

Share Based Compensation (Details) [Line Items]

Options granted

74,906

Expire date

Dec. 31, 2034

Sep. 30, 2033

Employees [Member]

Share Based Compensation (Details) [Line Items]

Expire date

Dec. 31, 2032

Dec. 31, 2031

Share-based compensation charges (in Dollars)

$ 1,123,122

$ 1,203,000

$ 1,191,957

Employees [Member] | Subsequent Event [Member]

Share Based Compensation (Details) [Line Items]

Options granted

74,881

Expire date

Dec. 31, 2033

Non-employees [Member]

Share Based Compensation (Details) [Line Items]

Share-based compensation charges (in Dollars)

$ 523,877

$ 479,460

$ 286,608

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of the option activity - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of The Option Activity Abstract
Number of share options, Outstanding, Beginning	127,404	71,756	21,853
Weighted average exercise price, Outstanding, Beginning	$ 31.91	$ 37.63	$ 129.1
Remaining contractual term in years, Outstanding, Beginning	11 years 3 days	11 years 2 months 19 days	11 years 6 months 3 days
Number of share options, Outstanding, Granted	153,146	75,235	71,338
Weighted average exercise price, Granted	$ 13.4	$ 27.6	$ 30.4
Remaining contractual term in years, Granted	12 years 3 months 18 days	12 years 3 months 14 days	11 years 11 months 26 days
Number of share options, Outstanding, Exercised	(6,721)	(19,037)	(1,235)
Weighted average exercise price, Exercised	$ 25.25	$ 36.52	$ 49.27
Aggregate Intrinsic value, Exercised
Number of share options, Outstanding, Forfeited	(1,268)	(550)	(4,594)
Weighted average exercise price, Forfeited	$ 28.11	$ 29	$ 46.7
Number of share options, Outstanding, Cancelled	(435)		(15,606)
Weighted average exercise price, Cancelled	$ 116.71		$ 129.1
Number of share options, Outstanding, Ending	272,126	127,404	71,756
Weighted average exercise price, Outstanding, Ending	$ 21.54	$ 31.91	$ 37.63
Remaining contractual term in years, Outstanding, Ending	10 years 9 months 29 days	11 years 3 days	11 years 2 months 19 days
Aggregate Intrinsic value, Outstanding, Ending
Number of share options, Outstanding,Exercisable	89,300	31,456	8,467
Weighted average exercise price, Exercisable	$ 32.71	$ 42.62	$ 61.24
Remaining contractual term in years, Exercisable	9 years 7 months 20 days	9 years 7 months 17 days	9 years 11 months 12 days
Aggregate Intrinsic value, Exercisable

Share Based Compensation (Det_3

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, 2022	Dec. 31, 2021	Dec. 31, 2020
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 (in Dollars per share)	$ 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			88.44%
Risk-free interest rate			0.59%
Expected term from grant date (in years)	5 years 7 months 17 days	5 years 7 months 13 days	5 years 3 months
Dilution factor (in Dollars per share)			$ 0.9909
Fair value (in Dollars per share)	$ 9.74	$ 25.11	$ 15.5
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 volatility			96.55%
Risk-free interest rate			0.69%
Expected term from grant date (in years)	6 years 4 months 28 days	6 years 4 months 28 days	7 years 3 months 14 days
Dilution factor (in Dollars per share)			$ 1
Fair value (in Dollars per share)	$ 10.16	$ 26.01	$ 26.6

Non-Controlling Interest (Detai

Non-Controlling Interest (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 01, 2023	Dec. 30, 2021	Sep. 25, 2020
Non-Controlling Interest (Details) [Line Items]
Ordinary share (in Shares)				122	0.001
Total deficit value (in Dollars)	$ 7,878,789	$ 27,293
Total non controlling interest (in Dollars)	2.07	6,101,223
Net loss attributable to non-controlling interests (in Dollars)	$ 1,725,542	$ 2,065,904	$ 2,146,687
Paths Diagnostics Pte. Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Reclassified from additional paid-in capital to non-controlling interests (in Dollars)						$ 3,090
Ownership interest percentage	100%
Mios [Member] | Maximum [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage		97.93%
Mios [Member] | Minimum [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage		36.17%
Scipio [Member] | Maximum [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage		97.93%
Scipio [Member] | Minimum [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage		35.06%
Diagnostics Pte.Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Non-controlling interest rate	25%	25%
mTOR (Hong Kong) Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage	90%
Non-controlling interest rate	10%	10%
Aptorum Medical Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage	91%
Non-controlling interest rate	9%	8%
Lanither Life Sciences Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Non-controlling interest rate	2.07%
Acticule Life Sciences Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage	80%
Non-controlling interest rate	20%	20%
Mios Pharmaceuticals Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage	97.93%
Non-controlling interest rate		2.07%
Scipio Life Sciences Limited [Member]
Non-Controlling Interest (Details) [Line Items]
Ownership interest percentage	97.93%
Non-controlling interest rate		2.07%
Paths Diagnostics Pte. Limited [Member] | Maximum [Member]
Non-Controlling Interest (Details) [Line Items]
Increase decrease equity interest percentage						100%
Paths Diagnostics Pte. Limited [Member] | Minimum [Member]
Non-Controlling Interest (Details) [Line Items]
Increase decrease equity interest percentage						75%

Net (Loss) Income Per Share (De

Net (Loss) Income Per Share (Details) - Schedule of basic and diluted (loss) income per share - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net (loss) income attributable to Aptorum Group Limited		$ (9,799,560)	$ (25,048,389)	$ 6,311,340
Weighted average shares outstanding
Basic	[1]	3,569,484	3,503,396	3,113,588
Diluted	[1]	3,569,484	3,503,396	3,153,447
Net (loss) income per share attributable to Aptorum Group Limited
Basic	[1]	$ (2.75)	$ (7.15)	$ 2.03
Diluted	[1]	$ (2.75)	$ (7.15)	$ 2
[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.

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Non-cancellable purchase commitments	$ 50,075
Milestone payments			$ 129,203

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of milestone payments are to be made upon achievements of certain conditions	Dec. 31, 2022 USD ($)
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$ 222,564
From entering phase 1 to before first commercial sale	20,336,410
First commercial sale	14,282,051
Net sales amount more than certain threshold in a year	65,769,231
Subtotal	100,610,256
Diagnostics technology: up to the conditions and milestones of
Before FDA approval	205,554
Total	$ 100,815,810

Segment Reporting (Details)

Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Number of reportable segments	1

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - $ / shares	Mar. 27, 2023	Feb. 21, 2023	Jan. 23, 2023
Subsequent Events (Details) [Line Items]
Common stock par value		$ 0.00001
Ordinary Shares, par value		$ 10
Intent	100%
Class A Ordinary Shares [Member]
Subsequent Events (Details) [Line Items]
Common stock par value			$ 1
Ordinary Shares, par value			10
Class B Ordinary Shares [Member]
Subsequent Events (Details) [Line Items]
Common stock par value			1
Ordinary Shares, par value			$ 10