Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 166

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 166
---
Information contained on our website is not a prospectus
and does not constitute a part of this prospectus.

You should rely only on the information contained
in or incorporated by reference or provided in this prospectus. We have not authorized anyone else to provide you with different information.
We are not making an offer of these securities in any state where the offer is not permitted. You should not assume the information in
this prospectus is accurate as of any date other than the date on the front of this prospectus.

| 129 |

<div align='center'>ATLAS CRITICAL MINERALS CORPORATION

(f/k/a JUPITER GOLD CORPORATION, INC.)

INDEX TO FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID: 5041)                                          
 Consolidated Balance Sheets as of December 31, 2024, 2023 and 2022                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2024, 2023 and 2022 | F-2 
 F-3 
 F-4 |
|:------------------------------------------------------------------------------------------------------------------|:----|
| Consolidated                                                                                                      
 Statements of Stockholders’ Deficit for the Years Ended December 31, 2024, 2023 and 2022                          | F-5 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024, 2023 and 2022                        | F-6 |
| Notes to the Consolidated Financial Statements                                                                    | F-7 |

| F-1 |

<div align='center'>ATLAS CRITICAL MINERALS CORPORATION

FINANCIAL STATEMENTS

December 31, 2024 and 2023</div>

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of Atlas Critical Minerals Corporation (ATCX)

When the reverse stock
split referred to in note 5 of the Notes to the Consolidated Financial Statements for the years ended December 31, 2024, 2023 and 2022
has been effected, we will be in a position to render the following report.

/s/ Pipara & Co LLP

Opinion on the Financial Statements

We have audited the
accompanying consolidated balance sheets of Atlas Critical Minerals Corporation (ATCX) and its subsidiaries (the ‘Company’) as of December 31, 2024, and 2023 and 2022, the related statements of income, changes in