Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 191

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 191
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 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                  |     | $            |     40,951 |   |     | $            |     57,549 |   |
| Total current liabilities                  |     | $            |     63,552 |   |