Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 210

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 210
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--|:----|:------------|:------------|:--|:----|:--------------|-----------:|:--|
| Balance, June 30, 2025                                                         |     |                 | 1 |     | $     | - |     |              | 7,772,425 |     |       | 7,772 |     |            | 14,195,393 |     |               | (492,873 | ) |     |             | (11,944,895 | ) |     |               |  1,765,397 |   |
| Balance                                                                        |     |                 | 1 |     | $     | - |     |              | 7,772,425 |     |       | 7,772 |     |            | 14,195,393 |     |               | (492,873 | ) |     |             | (11,944,895 | ) |     |               |  1,765,397 |   |

<div align='center'>The accompanying notes are an integral part of the condensed consolidated financial statements.</div>

| F-32 |

<div align='center'>ATLAS CRITICAL MINERALS CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the Six Months Ended June 30, 2025 and 2024</div>

| Cash flows from operating activities of continuing operations:          
 Net loss                                                                
 Adjustments to reconcile net loss to cash used in operating activities: |     | Six Months Ended June 30, 
 2025                      
 (Unaudited)               | (2,799,353 | ) |     | Six Months Ended June 30, 
 2024                      
 (Unaudited)               | (525,600 | ) |
|:------------------------------------------------------------------------|:----|:--------------------------|-----------:|:--|:----|:--------------------------|---------:|:--|
| Stock based compensation and services                                   |     | $                         |  1,356,795 |   |     | $                         |  179,938 |   |
| Depreciation and amortization                                           |     | $                         |      8,476 |   |     | $                         |        - |   |
| Interest expense                                                        |     | $                         |     22,837 |   |     | $                         |        - |   |
| Provisions for Contingencies                                            |     | $                         |