Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 45

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 45
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 06/30) |     | $                 | 10.20 |     | $   | 5.50 |
| Third (07/01 - 09/30)  |     | $                 | 11.00 |     | $   | 4.50 |
| Fourth (10/01 - 12/31) |     | $                 |  7.57 |     | $   | 4.90 |

|                        |     | Year Ended        
 December 31, 2023 |       |     |     |      |
|:-----------------------|:----|:------------------|------:|:----|:----|-----:|
|                        |     | High              |       |     | Low |      |
| First (01/01 - 03/31)  |     | $                 | 14.90 |     | $   | 6.33 |
| Second (04/01 - 06/30) |     | $                 | 37.50 |     | $   | 8.00 |
| Third (07/01 - 09/30)  |     | $                 | 10.25 |     | $   | 8.10 |
| Fourth (10/01 - 12/31) |     | $                 |  9.80 |     | $   | 5.85 |

Dividend Policy

We have never paid or declared any cash dividends on our common stock, and we do not anticipate paying any cash dividends on our common stock in the foreseeable future. We intend to retain all available funds and any future earnings to fund the development and expansion of our business. Any future determination to pay dividends will be at the discretion of our Board of Directors and will depend upon a number of factors, including our results of operations, financial condition, future prospects, contractual restrictions, restrictions imposed by applicable law and other factors our Board of Directors deems relevant.

| 32 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our cash and capitalization as of December 31, 2024 on:

| ● | an                                                                                                                                
 actual basis;                                                                                                                     |
| ● | on                                                                                                                                
 a pro forma basis to reflect, as of the date of this prospectus, additional pro forma adjustments needed,                         
 if any; and                                                                                                                       |
| ● | on                                                                                                                                
 a pro forma as adjusted basis to reflect the pro forma adjustments and the sale by