Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 177

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 177
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,543,015 |     |                     | (539,409 | ) |     |             | (3,232,111 | ) |     |                     |    772,726 |   |
| Stock based compensation                                                       |     |                          | - |     |       | - |     |              |   145,398 |     | $     |   145 |     |                    |    862,868 |     |                     | -        |   |     |             | -          |   |     |                     |    863,013 |   |
| Change in foreign currency translation                                         |     |                          | - |     |       | - |     |              |         - |     |       |     - |     |                    |          - |     |                     | (63,575  | ) |     |             | -          |   |     |                     |    (63,575 | ) |
| Net income (loss)                                                              |     |                          | - |     |       | - |     |              |         - |     |       |     - |     |                    |          - |     |                     | -        |   |     |             | (1,713,123 | ) |     |                     | (1,713,123 | ) |
| Balance, December 31, 2024                                                     |     |                          | 1 |     |       | - |     |              | 2,222,449 |     |       | 2,222 |     |                    | 10,932,248 |     |                     | (669,350 | ) |     |             | (9,145,542 | ) |     |                     |  1,119,578 |   |
| Balance                                                                        |     |                          | 1 |     |       | - |     |              | 2,222,449 |     |       | 2,222 |     |                    | 10,932,248 |     |                     | (669,350 | ) |     |             | (9,145,542 | ) |     |                     |  1,119,578 |   |

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

| F-5 |

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

CONSOLIDATED STATEMENTS OF CASH FLOWS</div>

|                                                                         |     | Year Ended December 31,