Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 194

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 194
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 consolidated financial statements for the years ended December 31, 2023 and December 31, 2022.

APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

|                                         |     | Eleven-month period ended November 30, 
 2024                                   |            |   |
|:----------------------------------------|:----|:---------------------------------------|-----------:|:--|
|                                         |     | -Unaudited                             |            |   |
| Revenue                                 |     |                                        |            |   |
| Cost of revenue                         |     | $                                      |          - |   |
| Gross profit                            |     | $                                      |          - |   |
| Operating expenses:                     |     |                                        |            |   |
| General and administrative              |     | $                                      |   (661,493 | ) |
| Stock based compensation                |     | $                                      |   (938,808 | ) |
| Total operating expenses                |     | $                                      | (1,600,301 | ) |
| Loss from Operations                    |     | $                                      | (1,600,301 | ) |
| Other expense (income):                 |     |                                        |            |   |
| Other expense (income)                  |     | $                                      |    110,459 |   |
| Finance results                         |     | $                                      |    110,459 |   |
| Loss before provision for income taxes  |     | $                                      | (1,489,842 | ) |
| Provision for income taxes              |     | $                                      |          - |   |
| Net loss                                |     | $                                      |  1,489,842 |   |
| Comprehensive loss:                     |     |                                        |            |   |
| Net loss                                |     | $                                      |  1,489,842 |   |
| Foreign currency translation adjustment |     | $                                      |    333,939 |   |
| Comprehensive loss                      |     | $                                      |  1,823,781 |   |

| F-17 |

APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

SCHEDULE OF CONSOLIDATED STATEMENTS OF CASH FLOWS

|                                                                         |     | Eleven-month period ended November 30, 
 2024                                   |            |   |
|:------------------------------------------------------------------------|: