Company: JUPGF
Filing Date: 2025-11-12
Form Type: F-1/A
Source: 0001493152-25-021911
Chunk: 176

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-11-12
Form: F-1/A
Chunk 176
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, reference is made to the exhibit for a more complete description of the matters involved. You may read
registration statements and certain other filings made with the SEC electronically are publicly available through the SEC’s website
at https://www.sec.gov.

We file periodic reports,
proxy statements, and other information with the SEC in accordance with requirements of the Exchange Act. These periodic reports, proxy
statements, and other information are available at the SEC’s website address referred to above. In addition, you may request a
copy of any of our periodic reports filed with the SEC at no cost, by writing us at the following address:

<div align='center'>Atlas Critical Minerals Corporation

Rua Antônio de Albuquerque, 156, Suite 1720

Belo Horizonte, Minas Gerais 30.112-010

Brazil</div>

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