Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 174

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 174
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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

Report of Independent Registered Public Accounting Firm</div>

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

For, Pipara & Co LLP (6841)

Mumbai, India

September 12, 2025

Opinion on the Financial Statements

We have audited the accompanying consolidated balance
sheets of Atlas Critical Minerals Corporation (ATCX) and its subsidiaries