Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 14

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 14
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 and estimated offering expenses payable by us. Pro forma as adjusted balance sheet data is illustrative only and              
 will change based on the actual underwritten offering price and other terms of this offering determined at pricing. Each $1.00 increase       
 or decrease in the assumed underwritten offering price would increase or decrease pro forma as adjusted cash, total assets and total          
 stockholders’ deficit by approximately $744,000, assuming that the number of shares of common stock offered by us, as                         
 set forth on the cover page of this prospectus, remains the same, and after deducting underwriting discounts and commissions and              
 estimated offering expenses payable by us. We may also increase or decrease the number of shares we are offering. A 10% increase              
 or decrease in the number of shares offered by us would increase or decrease pro forma as adjusted cash, total assets and total stockholders’ 
 deficit by approximately $744,000, assuming that the assumed price to public remains the same, and after deducting underwriting discounts     
 and commissions and estimated offering expenses payable by us. These unaudited pro forma adjustments are based upon available information     
 and certain assumptions we believe are reasonable under the circumstances, and do not include any adjustments in the event the Company        
 elects to exercise the Option to acquire additional mineral rights from Atlas Lithium under the terms of the Option Agreement.                |

| 11 |

<div align='center'>RISK FACTORS</div>

Investing in our common stock involves a high degree of risk. You should carefully consider the risks described below, as well as the other information in this prospectus, including our financial statements and the related notes thereto and “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” before deciding whether to invest in our securities. The occurrence of any of the events or developments described below could harm our business, financial condition, operating results, and growth prospects. In such an event, the market price of our common stock could decline, and you may lose all or part of your investment. Additional risks and uncertainties not presently known to us or that we currently deem immaterial also may impair our business operations.

Business Risks

Our future performance is difficult to evaluate because we have a limited operating history.

Although we were incorporated in 2016, we only began to implement our current business strategy in 2024. Our current business strategy is focused on the exploration of critical minerals, and, through legacy operations, the exploration of iron and gold as well as quartzite production and sales. While