Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 183

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 183
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 of the blocks. Both products are actively
sold in the market, therefore considered finished products:

SCHEDULE OF INVENTORIES

|                              |     |        2024 |         |     | 2023 |   |     | 2022 |   |
|                              |     | December 31 |         |     |      |   |     |      |   |
|                              |     |        2024 |         |     | 2023 |   |     | 2022 |   |
| Quartzite unprocessed blocks |     |             | 116,143 |     |      | - |     |      | - |
| Quartzite processed slabs    |     |             |  55,583 |     |      | - |     |      | - |
| Total                        |     |             | 171,726 |     |      | - |     |      | - |

Property and Equipment, Net

The following table sets forth the components of the Company’s property and equipment as at December 31, 2024, 23 and 2022:

SCHEDULE OF PROPERTY AND EQUIPMENT

|                                |     | December 31, 2024 |           |     |              |      |   |     |          |           |
|:-------------------------------|:----|:------------------|----------:|:----|:-------------|:-----|:--|:----|:---------|----------:|
|                                |     | Cost              |           |     | Accumulated  
 Depreciation |      |   |     | Net Book 
 Value    |           |
| Computers and office equipment |     | $                 |     5,733 |     |              | -    |   |     | $        |     5,733 |
| Machinery and equipment (1)    |     | $                 |   452,205 |     |              | (41  | ) |     | $        |   452,165 |
| Mineral rights (2)             |     | $                 | 1,245,274 |     |              | -    |   |     | $        | 1,245,274 |
| Facilities                     |     | $                 |    14,508 |     |              | (191 | ) |     | $        |    14,316 |
| Vehicles                       |     | $                 |         - |     |              | -    |   |     | $        |