Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 215

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 215
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| Payroll and social charges |     | $ |        44,200 |     |   |            26,220 |
| Taxes payable              |     | $ |         7,085 |     |   |            14,488 |
| Total                      |     | $ |       374,671 |     | $ |           346,346 |

NOTE 3 – OTHER NONCURRENT LIABILITIES

Other noncurrent liabilities are comprised of tax refinancing programs at our operating subsidiaries located in Brazil and provision for contingencies. The balance of these non-current liabilities as of June 30, 2025, and December 31, 2024, amounted to $ 31,425and $ 33,961, respectively.

NOTE 4 – STOCKHOLDERS’ EQUITY

Issued and Authorized

As
of June 30, 2025, the Company had 2,590,809
shares of its common stock and 1
share of its preferred stock issued and outstanding. As of December 31, 2024, the Company had 2,222,449
shares of its common stock and 1
share of its preferred stock issued and outstanding. As of June 30, 2025, the Company had 190,000,000
(190,000,000
on December 31, 2024) common shares and 10,000,000
(10,000,000
on December 31, 2024) preferred shares authorized.

Common Stock

During the six-month period ended June 30, 2025, the Company issued 368,360shares of common stock, as follows:

Six months ended June 30, 2025

SCHEDULE OF COMPANY ISSUED COMMON STOCK

|                                                                          |     | Number of shares |         |
| Shares arising from stock-based compensation to executives               |     |                  | 125,808 |
| Issuance of shares in connection with sales made under private offerings |     |                  | 189,356 |
| Consideration of the Option Agreement with Atlas Lithium                 |     |                  |  53,197 |
| Total                                                                    |     |                  | 368,360 |

| F-36 |

Preferred A Stock

In 2016, the Company issued to Marc Fogassa, its Founder, Chief Executive Officer, and Chairman, one share of a Series A Convertible Preferred Stock (“Preferred A Stock”). The Certificate of Designations, Preferences and