Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 141

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 141
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 the calculation of grant date fair value pursuant to FASB ASC Topic    
 718.                                                                                                                                 |
| (2) | Pursuant to the terms of                                                                                                             
 Mr. Fogassa’s amended and restated employment agreement, he is entitled to receive an annual compensation for each calendar          
 year corresponding to 4% of the outstanding shares of our common stock as of January 1st of each year ($432,317 in 2024).            
 The remaining amount is related to monthly salaries received in shares of our common stock, as stated on Mr. Fogassa’s amended       
 and restated employment agreement.                                                                                                   |
| (3) | Represents Mr. Monteiro’s                                                                                                            
 base salary of $2,000 per month fully paid in shares. In 2024, we paid Mr. Monteiro amounts owed from August 2021 to December 2024.  |
| (4) | Represents Mr. Bernier’s                                                                                                             
 base salary of $2,500 per month fully paid in shares. In 2024, we paid Mr. Bernier amounts owed for the period from January 2023     
 to December 2024.                                                                                                                    |
| (5) | Represents Mr. Brian W Bernier’s                                                                                                     
 bonus relating to successful fund raisings obtained in 2024.                                                                         |
| (6) | Mr. Menck received 3,333                                                                                                             
 restricted stock units (“RSUs”) (already reflecting the Reverse Stock Split) of our common stock. The RSUs are vested                
 25% annually, starting in September 2024.                                                                                            |

Director Compensation

The
following table sets forth a summary of compensation paid to non-executive directors for the fiscal year ended December 31, 2024. We
do not sponsor a pension benefits plan, a non-qualified deferred compensation plan, or a non-equity incentive plan for directors; therefore,
these columns have been omitted from the following table. No other or additional compensation for services were paid to any of the directors.

| Name                                           |     | Fees Earned  
 or           
 Paid in Cash 
 ($)          |       |     | Option 
 Awards 
 ($)    |     | Stock  
 Awards 
 ($)    |       |     | Total 
 ($)   |       |
|:-----------------------------------------------|:----|:-------------|------:|:----|:-------|:----|:-------|------:|:----|:------|------:|
| Agenor Narcizo Drumond de Cuc