Company: JUPGF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001493152-25-008689
Chunk: 44

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-02-28
Form: 20-F
Item: Item 8
Chunk 44
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Item 8. Financial Information.

8. A. Consolidated Statements
and Other Financial Information.

Our consolidated financial
statements are stated in U. S. dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles
(“ GAAP”).

The financial statements
as required under Item 18 of Form 20-F are attached hereto and found immediately following the text of this Annual Report. The audit report
of Pipara & Co. LLP, our independent registered public accounting firm, is included herein immediately preceding the financial statements.

8. A.7. Legal/Arbitration
Proceedings.

None that are material.

8. A.8. Policy on Dividend
Distributions.

No dividends are intended
to be declared or paid by us in the foreseeable future.

8. B. Significant Changes.

None

Item 9. The Offer and
Listing.

Our common stock symbol is
JUPGF and we are currently listed in OTCQB, a platform of OTC Markets.

Item 10. Additional Information.