Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 197

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 197
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 the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Pipara & Co LLP

For, Pipara & Co LLP (6841)

We have served as the Company’s auditor since 2024

Place: Ahmedabad, India

Date: August 03, 2024

| F-19 |

<div align='center'>APOLLO RESOURCES CORPORATION

CONSOLIDATED BALANCE SHEETS</div>

| ASSETS                                     
 Current assets:                            |     | December 31, 
 2023         |            |   |     | December 31, 
 2022         |            |   |
|:-------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Cash and cash equivalents                  |     | $            |      5,973 |   |     | $            |      5,198 |   |
| Related party transactions                 |     |              |    674,461 |   |     |              |          - |   |
| Other current assets                       |     | $            |     30,147 |   |     |              |     17,692 |   |
| Total current assets                       |     | $            |    710,581 |   |     | $            |     22,890 |   |
| Property and equipment, net                |     |              |  1,059,862 |   |     | $            |  1,051,746 |   |
| Total assets                               |     | $            |  1,770,443 |   |     | $            |  1,074,636 |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT      |     |              |            |   |     |              |            |   |
| Current liabilities:                       |     |              |            |   |     |              |            |   |
| Accounts payable                           |     | $            |     22,601 |   |     | $            |    514,834 |   |
| Borrowing from Related Parties             |     | $            |          - |   |     | $            |    881,558 |   |
| Other current liabilities