Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 197

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 197
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 accompanying notes are an integral part of the consolidated financial statements.</div>

| F-21 |

<div align='center'>APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY</div>

|                                                                                |     | Series A Preferred Stock 
 Shares                   |   |     | Value |   |     | Common Stock 
 Shares       |           |     | Value |       |     | Additional Paid-in 
 Capital            |           |     | Accumulated         
 Other Comprehensive 
 Income (Loss)       |          |   |     | Accumulated 
 Deficit     |            |   |     | Total Stockholders’ 
 Equity              |            |   |
|:-------------------------------------------------------------------------------|:----|:-------------------------|--:|:----|:------|:--|:----|:-------------|----------:|:----|:------|------:|:----|:-------------------|----------:|:----|:--------------------|---------:|:--|:----|:------------|:-----------|:--|:----|:--------------------|-----------:|:--|
| Balance, December 31, 2021                                                     |     |                          | 1 |     | $     | - |     |              | 1,446,250 |     | $     | 1,446 |     | $                  | 1,080,433 |     | $                   |  314,055 |   |     | $           | (1,299,358 | ) |     | $                   |     96,576 |   |
| Issuance of common stock in connection with sales made under private offerings |     |                          | - |     |       | - |     |              |   150,175 |     | $     |   150 |     | $                  |   625,725 |     | $                   |        - |   |     | $           | -          |   |     | $                   |    625,875 |   |
| Stock based compensation                                                       |     |                          | - |     |       | - |     |              |         - |     |       |     - |     | $                  |   331,858 |     |                     |        - |   |     | $           | -          |   |     | $                   |    331,858 |   |
| Change in foreign currency translation                                         |     |                          | - |     |