Company: JUPGF
Filing Date: 2025-11-12
Form Type: F-1/A
Source: 0001493152-25-021911
Chunk: 218

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-11-12
Form: F-1/A
Chunk 218
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CHEDULE 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 7,772,425
shares of its common stock and 1 share
of its preferred stock issued and outstanding. As of December 31, 2024, the Company had 6,667,345
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 1,105,080 shares of common stock, as follows:

Six months ended June 30, 2025

SCHEDULE OF COMPANY ISSUED COMMON STOCK

|                                                                          |     | Number of shares |           |
| Shares arising from stock-based compensation to executives               |     |                  |   377,422 |
| Issuance of shares in connection with sales made under private offerings |     |                  |   568,