Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 194

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 194
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 |     |                       |    63,552 |     |              | 674,461 |     |                         |   123,209 |     |                              | 1,227,371 |
| Non Current liabilities:                   |     |                              |          |   |     |                       |           |     |              |         |     |                         |           |     |                              |           |
| Other non-current liabilities              |     |                              |    4,729 |   |     |                       |    53,849 |     |              |       - |     |                         |    58,578 |     |                              |    33,961 |
| Total current liabilities                  |     |                              |    4,729 |   |     |                       |    53,849 |     |              |       - |     |                         |    58,578 |     |                              |    33,961 |
| Total liabilities                          |     |                              |  738,847 |   |     |                       |   117,401 |     |              | 674,461 |     |                         |   181,787 |     |                              | 1,261,332 |
| Total stockholders’ equity                 |     |                              | (321,713 | ) |     |                       | 1,653,042 |     |              |       - |     |                         | 1,331,329 |     |                              | 1,119,578 |
| Total liabilities and stockholders’ equity |     |                              |  417,134 |   |     |                       | 1,770,443 |     |              | 674,461 |     |                         | 1,513,116 |     |                              | 2,380,910 |

| F-13 |

NOTE 3 – COMPOSITION OF CERTAIN FINANCIAL STATEMENT ITEMS

Inventories

Inventories
are composed of quartzite blocks and slabs generated by the cut and polishing process of the blocks. Both products are actively
sold in the market, therefore considered finished products:

SCHEDULE OF INVENTORIES

|                              |     |        2024 |         |     | 2023 |   |     | 2022 |   |
|                              |     | December 31 |         |     |      |   |     |      |   |
|                              |     |        2024 |         |     | 2023 |   |