Company: JUPGF
Filing Date: 2025-05-02
Form Type: DRS
Source: 0001641172-25-008279
Chunk: 42

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-05-02
Form: DRS
Chunk 42
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|                        |     | High       |      |     | Low |      |
| First (01/01 - 03/31)  |     | $          | 1.49 |     | $   | 0.63 |
| Second (04/01 - 06/30) |     | $          | 3.75 |     | $   | 0.80 |
| Third (07/01 - 09/30)  |     | $          | 1.03 |     | $   | 0.81 |
| Fourth (10/01 - 12/31) |     | $          | 0.98 |     | $   | 0.59 |

Dividend Policy

We have never paid or declared any cash dividends on our common stock, and we do not anticipate paying any cash dividends on our common stock in the foreseeable future. We intend to retain all available funds and any future earnings to fund the development and expansion of our business. Any future determination to pay dividends will be at the discretion of our Board of Directors and will depend upon a number of factors, including our results of operations, financial condition, future prospects, contractual restrictions, restrictions imposed by applicable law and other factors our Board of Directors deems relevant.

| 31 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our cash and capitalization as of December 31, 2024 on:

| ● | an                                                                                                                                    
 actual basis;                                                                                                                         |
| ● | on                                                                                                                                    
 a pro forma basis to reflect, as of the date of this prospectus, the Reverse Stock Split and additional pro forma adjustments needed, 
 if any; and                                                                                                                           |
| ● | on                                                                                                                                    
 a pro forma as adjusted basis to reflect the sale by us of an assumed [●] shares of common stock at an assumed Underwritten           
 Offering price of $[●] per share and assuming no exercise of the underwriters’ over-allotment option, after deducting                 
 the underwriting discounts and commissions and estimated offering costs payable by us.                                                |

The following table does not reflect the issuance of shares of common stock in the event the Option is exercised and Atlas Lithium elects to receive the exercise price in shares of common stock rather than cash.

The pro forma as adjusted information in this table is unaudited and is illustrative only and our capitalization following the completion of this offering will be adjusted based on the actual Underwritten Offering price and other terms