Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 169

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 169
---
 Assets in Note 2 to the consolidated financial statement.            |

[unsigned]

For, Pipara & Co LLP
(6841)

We have served as the Company’s
auditor since 2024

Place: Mumbai, India

Date: February 27, 2025,
except for the segment reporting as described in note 1, as to which the date is July 25, 2025 and except for the effects of the reverse
stock split as discussed in note 5, as to which the date is [ ], 2025.

| F-2 |

<div align='center'>ATLAS CRITICAL MINERALS CORPORATION

CONSOLIDATED BALANCE SHEETS</div>

| ASSETS                                                                                         
 Current assets:                                                                                |     | December 31, 
 2024         |            |   |     | December 31, 
 2023         |            |   |     | December 31, 
 2022         |            |   |
|:-----------------------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Cash and cash equivalents                                                                      |     | $            |    396,216 |   |     | $            |     92,813 |   |     | $            |     25,438 |   |
| Related parties transactions                                                                   |     |              |          - |   |     |              |          - |   |     |              |          - |   |
| Trade Receivable                                                                               |     | $            |     47,682 |   |     |              |          - |   |     |              |          - |   |
| Taxes recoverable                                                                              |     | $            |         26 |   |     |              |          - |   |     |              |          - |   |
| Inventories                                                                                    |     | $            |    171,726 |   |     |              |          - |   |     | $            |          - |   |
| Other current assets                                                                           |     | $            |     47,772 |   |     | $            |      3,621 |   |     |              |          - |   |
| Total current assets                                                                           |     | $            |    663,422 |   |     | $            |     96,434 |   |     | $            |     25