Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 171

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 171
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 |    862,795 |     |                     | -        |   |     |             | -          |   |     |                     |    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 |     |       | - |     |              | 3,333,673 |     |       | 3,334 |     |                    | 10,931,136 |     |                     | (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, 
 2024                    |            |   |     | Year Ended December 31, 
 2023                    |            |   |     | Year Ended December 31, 
 2022                    |          |   |
|:------------------------------------------------------------------------|:----|:------------------------|-----------:|:--|:----|:------------------------|-----------:|:--|:----|:------------------------|---------:|:--|
| Cash flows from operating activities of continuing operations:          |     |                         |            |   |     |                         |            |   |     |                         |          |   |
| Net loss                                                                |     | $                       | (1,713,123 | ) |     | $                       | (1,071,845 | ) |     | $                       | (657,