Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 209

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 209
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,600 | ) |
| Basic and diluted loss per share                      |     |                           |            |   |     |                           |           |   |
| Net loss per share                                    |     | $                         |      (0.39 | ) |     | $                         |     (0.26 | ) |
| Weighted-average number of common shares outstanding: |     |                           |            |   |     |                           |           |   |
| Basic and diluted                                     |     |                           |  7,173,538 |   |     |                           | 1,990,302 |   |
| Comprehensive loss:                                   |     |                           |            |   |     |                           |           |   |
| Net loss                                              |     | $                         | (2,799,353 | ) |     | $                         |  (525,600 | ) |
| Foreign currency translation adjustment               |     | $                         |    176,477 |   |     | $                         |   170,783 |   |
| Comprehensive loss                                    |     | $                         | (2,622,876 | ) |     | $                         |  (354,817 | ) |

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

| F-31 |

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

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (Unaudited)

For the Six Months Ended June 30, 2025 and 2024</div>

| Balance, December 31, 2023                                                     
 Issuance of common stock in connection with sales made under private offerings 
 Stock based compensation                                                       
 Change in foreign currency translation                                         
 Net income (loss)                                                              
 Balance, June 30, 2024                                                         
 Balance, December 31, 2024                                                     
 Balance                                                                        
 Issuance of common stock in connection with sales made under private offerings 
 Option Agreement                                                               
 Stock based compensation                                                       
 Change in foreign currency translation                                         
 Net income (loss)                                                              |     | Series A        
 Preferred Stock 
 Shares          | 1 
 - 
 - 
 - 
 - 
 1 
 1 
 1 
 - 
 - 
 - 
 - |     | Value | - 
 - 
 - 
 - 
 - 
 - 
 - 
 - 
 - 
 - 
 - 
 - |     | Common Stock 
 Shares       | 1