Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 189

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 189
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 be effected such that (i) each 10 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-10 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-16 |

In compliance with the SEC
regulation S-X and following the merger with Apollo Resources, the Company presents below Apollo’s unaudited consolidated statements
of operations and comprehensive loss and the unaudited consolidated cash flow statement for the eleven-month period ended November 30,
2024, as well as Apollo’s audited consolidated financial statements for the years ended December 31, 2023 and December 31, 2022.

<div align='center'>APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</div>

SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

|                                         |     | Eleven-month period ended November 30, 
 2024                                   |            |   |
|:----------------------------------------|:----|:---------------------------------------|-----------:|:--|
|                                         |     | -Unaudited                             |            |   |
| Revenue                                 |     |                                        |            |   |
| Cost of revenue                         |     | $                                      |          - |   |
| Gross profit                            |     | $                                      |          - |   |
| Operating expenses:                     |     |                                        |            |   |
| General and administrative              |     | $                                      |   (661,493 | ) |
| Stock based compensation                |     | $                                      |   (938,808 | ) |
| Total operating expenses                |     | $                                      | (1,600,301 | ) |
| Loss from Operations                    |     | $                                      | (1,600,301 | ) |
| Other expense (income):                 |     |                                        |            |   |
| Other expense (income)                  |     | $                                      |    110,