Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 192

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 192
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,795 |     | $                   | (205,470 | ) |     | $           | (3,533,405 | ) |     | $                   |  1,653,042 |   |

<div align='center'>The accompanying notes are an integral part of the consolidated financial statements.</div>

| F-22 |

<div align='center'>APOLLO RESOURCES CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS</div>

|                                                                         |     | 2023                    
 Year Ended December 31, 
 2023                    |            |   |     | 2022                    
 Year Ended December 31, 
 2022                    |            |   |
|:------------------------------------------------------------------------|:----|:------------------------|-----------:|:--|:----|:------------------------|-----------:|:--|
| Cash flows from operating activities of continuing operations:          |     |                         |            |   |     |                         |            |   |
| Net loss                                                                |     | $                       | (1,030,574 | ) |     | $                       | (1,203,473 | ) |
| Adjustments to reconcile net loss to cash used in operating activities: |     |                         |            |   |     |                         |            |   |
| Stock based compensation and services                                   |     | $                       |    197,805 |   |     | $                       |    331,858 |   |
| Depreciation and amortization                                           |     | $                       |          - |   |     | $                       |      1,630 |   |
| Impairment losses                                                       |     | $                       |      1,474 |   |     | $                       |      6,101 |   |
| Write off of tax recoverable                                            |     | $                       |          - |   |     | $                       |     17,654 |   |
| Changes in operating assets and liabilities:                            |     |                         |            |   |     |                         |            |   |
| Accounts payable and accrued expenses                                   |     | $                       |   (442,101 | ) |     | $                       |   (218,802 | ) |
| Accounts receivable and other assets                                    |     | $                       |    (10,748 | ) |     | $                       |      2,465 |   |
| Net cash used in operating activities                                   |     | $                       | (1,284,144 |