Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 188

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 188
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 603,044 |     |        | 1,299,275 |     |              | 1,902,319 |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT      |     |              |         |     |        |           |     |              |           |
| Current liabilities:                       |     |              |         |     |        |           |     |              |           |
| Accounts payable and accrued expenses      |     |              |  49,468 |     |        |    24,215 |     |              |    73,683 |
| Related party transactions                 |     |              | 279,816 |     |        |   481,815 |     |              |   761,631 |
| Other current liabilities                  |     |              |   1,757 |     |        |     6,561 |     |              |     8,318 |
| Total current liabilities                  |     |              | 331,041 |     |        |   512,591 |     |              |   843,632 |
| Non Current liabilities:                   |     |              |         |     |        |           |     |              |           |
| Other non-current liabilities              |     |              |   4,685 |     |        |    13,718 |     |              |    18,403 |
| Total current liabilities                  |     |              |   4,685 |     |        |    13,718 |     |              |    18,403 |
| Total liabilities                          |     |              | 335,726 |     |        |   526,309 |     |              |   862,035 |
| Total stockholders’ equity                 |     |              | 267,318 |     |        |   772,966 |     |              | 1,040,284 |
| Total liabilities and stockholders’ equity |     |              | 603,044 |     |        | 1,299,275 |     |              | 1,902,319 |

| F-12 |

The table below presents the balance sheet of Atlas
Critical Minerals including the acquired assets and assumed liabilities as if the acquisition had occurred in the beginning of the period,
compared to the consolidated balance sheet as of December 31, 2024:

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

CONSOLIDATED BALANCE SHE