Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 208

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 208
---
,227,371 |   |
| Non Current liabilities:                                                                                                   |     |             |             |   |     |              |            |   |
| Other non-current liabilities                                                                                              |     | $           |      31,425 |   |     | $            |     33,961 |   |
| Total non current liabilities                                                                                              |     | $           |      31,425 |   |     | $            |     33,961 |   |
| Total liabilities                                                                                                          |     | $           |   1,177,687 |   |     | $            |  1,261,332 |   |
| Stockholders’ equity:                                                                                                      |     |             |             |   |     |              |            |   |
| Common stock, $0.001 par value. 190,000,000 shares authorized; 2,590,809 and 2,222,449 shares issued and outstanding as of 
 June 30, 2025, December 31, 2024 respectively                                                                              |     |             |       2,591 |   |     |              |      2,222 |   |
| Additional paid-in capital                                                                                                 |     | $           |  14,200,574 |   |     | $            | 10,932,248 |   |
| Accumulated other comprehensive loss                                                                                       |     | $           |    (492,873 | ) |     | $            |   (669,350 | ) |
| Accumulated deficit                                                                                                        |     | $           | (11,944,895 | ) |     | $            | (9,145,542 | ) |
| Total stockholders’ equity                                                                                                 |     | $           |   1,765,397 |   |     | $            |  1,119,578 |   |
| Total liabilities and stockholders’ equity                                                                                 |     | $           |   2,943,084 |   |     | $            |  2,380,910 |   |

<div align='center'>The accompanying notes are an integral part of the condensed consolidated financial statements.</div>

| F-30 |

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

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

For the Six Months Ended June 30, 2025 and 2024</div>

|                                                       |     | Six