Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 170

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 170
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,128,463 | ) |
| Total stockholders’ equity                                                                                                         |     |              |  1,119,578 |   |     |              |   (321,713 | ) |     |              |     58,283 |   |
| Total liabilities and stockholders’ equity                                                                                         |     |              |  2,380,910 |   |     |              |    417,134 |   |     |              |     78,866 |   |

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

| F-3 |

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

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</div>

|                                                       |     | Year Ended December 31, 
 2024                    |            |   |     | Year Ended December 31, 
 2023                    |            |   |     | Year Ended December 31, 
 2022                    |           |   |
|:------------------------------------------------------|:----|:------------------------|-----------:|:--|:----|:------------------------|-----------:|:--|:----|:------------------------|----------:|:--|
| Gross revenues                                        |     | $                       |    748,654 |   |     | $                       |          - |   |     | $                       |         - |   |
| Sales deductions                                      |     | $                       |    (81,523 | ) |     | $                       |          - |   |     | $                       |         - |   |
| Net revenue                                           |     | $                       |    667,131 |   |     | $                       |          - |   |     | $                       |         - |   |
| Cost of revenue                                       |     | $                       |   (401,437 | ) |     | $                       |          - |   |     | $                       |         - |   |
| Gross profit                                          |     | $                       |    265,694 |   |     | $                       |          - |   |     | $                       |         - |   |
| Operating expenses:                                   |     |                         |            |   |     |                         |            |   |     |                         |           |   |
| General and administrative                            |     | $                       | (1,054,124 | ) |     | $                       |   (900,493