Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 136

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 136
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 (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on our consolidated financial statements, and neither a written report nor oral advice was provided to us that Pipara concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.

| 110 |

<div align='center'>EXECUTIVE AND DIRECTOR COMPENSATION</div>

Executive Compensation

Compensation of Executive Officers

This section discusses the material components of
the executive compensation program in the fiscal year ended December 31, 2024, for our “executive officers.” We have identified
the following individuals as our executive officers according to this definition:

| Name                           |     | Position                                                                |
| Marc Fogassa                   |     | Chairman of the Board of Directors and Chief Executive Officer          |
| Rodrigo Nazareth Menck         |     | Chief Financial Officer and Treasurer                                   |
| Joel de Paiva Monteiro, Esq.   |     | Vice-President of Administration and Operations, Secretary and Director |
| Areli Nogueira da Silva Júnior |     | Vice-President, Mineral Exploration and Director                        |
| Brian W. Bernier               |     | Vice-President, Corporate Development and Investor Relations            |

The primary objectives of our executive compensation
programs are to attract and retain talented executives to effectively manage and lead us. The compensation packages for the Company’s
named executive officers generally include a base salary, an annual cash bonus and equity.

Summary Compensation Table

| Name and Principal Position    |     | Year Ended |     | Salary 
 ($)    |         |     | Bonus 
 ($)   |   |     | Option/RSU /Common Stock Awards 
 ($) (1)                         |         |    |     | All Other Compensation ($) |        |    |     | Total 
 ($)   |         |
| Marc Fogassa                   |     | 12/31/2024 |     |        | 145,890 |     |       | - |     |                                 | 572,254 | -2 |     |                            |      - |    |     |       | 718,145 |
| Rodrigo Naz