Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 217

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 217
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 sheet asset and liability accounts are translated at end of period exchange rates; and (c) equity accounts are translated at historical exchange rates. Translation in this manner affects the shareholders’ equity account referred to as the foreign currency translation adjustment account. This account exists only in the foreign subsidiaries’ U.S. dollar balance sheets and is necessary to keep the foreign subsidiaries’ balance sheets in agreement.

NOTE 6 – SUBSEQUENT EVENTS

In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to June 30, 2025 to the date these consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements, except for the described below:

Reverse Stock Split

On October 8, 2025, the Company’s board of directors authorized a reverse stock split of its outstanding common stock at a ratio of 1-for-5. Prior to the consummation of the initial public offering, the reverse stock split will be effected such that (i) each 5 shares of outstanding common stock will be reduced to one share of common stock; (ii) the number of shares of common stock into which outstanding warrants or options to purchase common stock is exercisable will be proportionately reduced; and (iii) the exercise price of each outstanding warrant or option to purchase common stock will be proportionately increased. The consolidated financial statements of The Company give retroactive effect as though the 1-for-5 reverse stock split occurred for all periods presented, without any change in the par value per share or in the authorized number of common shares. Fractional shares resulting from the reverse stock split have been rounded up to the next whole share.

| F-37 |

<div align='center'>800,000Shares of Common Stock

PROSPECTUS</div>

| A.G.P. | Bradesco 
 BBI      |

<div align='center'>, 2025</div>

Through and including ,
2025 (the 25 day after the date of this prospectus), all dealers effecting transactions in these securities, whether or
not participating in this offering, may be required to deliver a prospectus. This is in addition to a dealer’s obligation to deliver
a prospectus when acting as an underwriter and with respect to an unsold allotment or subscription.

<div align='center'>PART II - INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 6. Indemnification of Directors and Officers.

Under