Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 172

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 172
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 ) |
| Net cash used in investing activities                                   |     | $                       |   (153,718 | ) |     | $                       |          - |   |     | $                       |  (10,525 | ) |
| Cash flows from financing activities:                                   |     |                         |            |   |     |                         |            |   |     |                         |          |   |
| Related party                                                           |     | $                       |   (283,334 | ) |     | $                       |    638,545 |   |     | $                       |   85,203 |   |
| Net proceeds from sale of common stock                                  |     | $                       |  1,595,750 |   |     | $                       |    291,600 |   |     | $                       |  489,875 |   |
| Net cash provided by financing activities                               |     | $                       |  1,312,416 |   |     | $                       |    930,145 |   |     | $                       |  575,078 |   |
| Effect of exchange rates on cash and cash equivalents                   |     | $                       |     (8,347 | ) |     | $                       |        (74 | ) |     | $                       |   (5,891 | ) |
| Net increase in cash and cash equivalents                               |     | $                       |    303,403 |   |     | $                       |     67,375 |   |     | $                       |   24,589 |   |
| Cash and cash equivalents at beginning of period                        |     | $                       |     92,813 |   |     | $                       |     25,438 |   |     | $                       |      849 |   |
| Cash and cash equivalents at end of period                              |     | $                       |    396,216 |   |     | $                       |     92,813 |   |     | $                       |   25,438 |   |

The non-cash impacts of the
merger with Apollo did not impact the cash flow statement. Please refer to note 2 for the details of the balances merged into the Company’s
financial statements.

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

| F-6 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATE