Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 214

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 214
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 |     |               |         - |     |              | -      |   |     |          |         - |     |                   |         - |     |              | -    |   |     |          |         - |
| Total fixed assets                      |     | $             | 1,926,350 |     |              | (9,198 | ) |     |          | 1,917,152 |     |                   | 1,717,720 |     |              | (232 | ) |     |          | 1,717,488 |

| F-35 |

Related Party Receivables/Payables

As of June 30, 2025, there are $ 762,679($ 872,942as of December 31, 2024) of relating parties outstanding balances, represented by $ 751,015($ 851,678in 2024) of intercompany loans received from Atlas Lithium (which include the impact of interest accrued for of $ 22,837and $ 10,918as of December 31, 2024) and $ 11,665payable to Atlas Lítio do Brasil Ltda (“ALB”) as a result of a cost sharing agreement through which the Company borrows resources from ALB mainly for Geology-related work ($ 21,264as of December 31, 2024).

Additionally, the Company advanced an amount of $ 12,800to its CEO, which will be offset against amounts receivable by the CEO in 2025. The amounts are classified as Other current assets in the balance sheet.

Accounts Payable and Accrued Expenses

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

|                            |     |   | June 30, 2025 |     |   | December 31, 2024 |
|:---------------------------|:----|:--|--------------:|:----|:--|------------------:|
| Trade payables             |     | $ |       323,386 |     |   |           305,638 |
| Payroll and social charges |     | $ |        44,200 |     |   |            26,220 |
| Taxes payable              |     | $ |         7,085 |     |   |            14,488 |
| Total                      |     | $ |       374,671 |     | $ |           346,346 |

NOTE