Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 142

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 142
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ulicchio, Esq.(1) |     |              | 5,301 |     | $      |     | $      | 3,820 |     | $     | 9,121 |
| Gabriel Santos Cordeiro de Andrade, Esq.(2)    |     |              | 5,301 |     | $      |     | $      | 3,820 |     | $     | 9,121 |

| (1) | Mr. Cuculicchio was appointed                                                                                                           
 as a member of the Board of Directors in August, 2024. The agreement with Mr. Cuculicchio provides that he is entitled to receive       
 quarterly compensation of R$15,000 (approximately $2,630) and shares of the Company’s common stock representing 0.05% of the            
 Company’s then issued common stock.                                                                                                     |
| (2) | Mr. Andrade was appointed                                                                                                               
 as a member of the Board of Directors in August, 2024. The agreement with Mr. Andrade provides that he is entitled to receive quarterly 
 compensation of R$15,000 (approximately $2,630) and shares of the Company’s common stock representing 0.05% of the Company’s            
 then issued common stock.                                                                                                               |

We
do not set aside or accrue any amounts to provide pension, retirement or similar benefits to the directors and officers set forth above.

Employment Agreements

Amended and Restated Employment Agreement with Marc Fogassa

On
June 26, 2024, we amended our employment agreement with Marc Fogassa for the Chief Executive Officer position, effective on July 1, 2024.
Per agreement, Mr. Fogassa is entitled to receive monthly compensation of $25,000 to be paid in cash or in shares of our common stock
and an annual incentive compensation equivalent to 4% of our outstanding common stock count as of January 1.

| 111 |

<div align='center'>RELATED
PARTY TRANSACTIONS</div>

During 2024, we formally
memorialized an agreement with Atlas Lithium with respect to an intercompany loan facility between the parties. The loan facility bears
annual interest at 6.5% and is payable in full in five years from its beginning. Currently, the Company owes $754,949 to Atlas Lithium
(largest amount owed during the period was $851,678 on December 31,