Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 186

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 186
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 |
| Non Current liabilities:                   |     |              |         |     |        |           |     |              |           |
| Other non-current liabilities              |     |              |   4,685 |     |        |    13,718 |     |              |    18,403 |
| Total current liabilities                  |     |              |   4,685 |     |        |    13,718 |     |              |    18,403 |
| Total liabilities                          |     |              | 335,726 |     |        |   526,309 |     |              |   862,035 |
| Total stockholders’ equity                 |     |              | 267,318 |     |        |   772,966 |     |              | 1,040,284 |
| Total liabilities and stockholders’ equity |     |              | 603,044 |     |        | 1,299,275 |     |              | 1,902,319 |

| F-12 |

The table below presents the balance sheet of Atlas
Critical Minerals including the acquired assets and assumed liabilities as if the acquisition had occurred in the beginning of the period,
compared to the consolidated balance sheet as of December 31, 2024:

ATLAS CRITICAL MINERALS CORPORATION

CONSOLIDATED BALANCE SHEETS

| ASSETS                                     
 Current assets:                            |     | ATLAS CRITICAL MINERALS CORP 
 December 31,                 
 2023                         |          |   |     | APOLLO RESOURCES CORP 
 December 31,          
 2023                  |           |     | INTRAGROUP   
 TRANSACTIONS |         |     | PRO- FORMA CONSOLIDATED 
 December 31,            
 2023                    |           |     | ATLAS CRITICAL MINERALS CORP 
 December 31,                 
 2024                         |           |
|:-------------------------------------------|:----|:-----------------------------|---------:|:--|:----|:----------------------|----------:|:----|:-------------|--------:|:----|:------------------------|----------:|:----|:-----------------------------|----------:|
| Cash and cash equivalents                  |     | $                            |   92,813 |   |     | $                     |     5,973 |     | $            |       - |     | $                       |    98,786 |     | $                            |