Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 220

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 220
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 resources from ALB mainly for Geology-related work ($ 21,264as of December 31, 2024).

Additionally, the Company advanced an amount of $ 12,800to its CEO, which will be offset against amounts receivable by the CEO in 2025. The amounts are classified as Other current assets in the balance sheet.

Accounts Payable and Accrued Expenses

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

|                            |     |   | June 30, 2025 |     |   | December 31, 2024 |
|:---------------------------|:----|:--|--------------:|:----|:--|------------------:|
| Trade payables             |     | $ |       323,386 |     |   |           305,638 |
| Payroll and social charges |     | $ |        44,200 |     |   |            26,220 |
| Taxes payable              |     | $ |         7,085 |     |   |            14,488 |
| Total                      |     | $ |       374,671 |     | $ |           346,346 |

NOTE 3 – OTHER NONCURRENT LIABILITIES

Other noncurrent liabilities are comprised of tax refinancing programs at our operating subsidiaries located in Brazil and provision for contingencies. The balance of these non-current liabilities as of June 30, 2025, and December 31, 2024, amounted to $ 31,425and $ 33,961, respectively.

NOTE 4 – STOCKHOLDERS’ EQUITY

Issued and Authorized

As of June
30, 2025, the Company had 3,238,511
shares of its common stock and 1 share
of its preferred stock issued and outstanding. As of December 31, 2024, the Company had 2,778,061
shares of its common stock and 1 share
of its preferred stock issued and outstanding. As of June 30, 2025, the Company had 190,000,000
(190,000,000 on December 31, 2024) common shares
and 10,000,000 (10,000,000
on December 31, 2024) preferred shares authorized.

Common Stock

During the six-month period ended June 30, 2025, the Company issued 552,540 shares of common stock