Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 174

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 174
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<div align='center'>The accompanying notes are an integral part of the consolidated financial statements.</div>

| F-4 |

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

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY</div>

|                                                                                |     | Series A Preferred Stock 
 Shares                   |   |     | Value |   |     | Common Stock 
 Shares       |           |     | Value |       |     | Additional Paid-in 
 Capital            |            |     | Accumulated         
 Other Comprehensive 
 Income (Loss)       |          |   |     | Accumulated 
 Deficit     |            |   |     | Total Stockholders’ 
 Equity              |            |   |
|:-------------------------------------------------------------------------------|:----|:-------------------------|--:|:----|:------|:--|:----|:-------------|----------:|:----|:------|------:|:----|:-------------------|-----------:|:----|:--------------------|:---------|:--|:----|:------------|:-----------|:--|:----|:--------------------|-----------:|:--|
| Balance, December 31, 2021                                                     |     |                          | 1 |     | $     | - |     |              |   409,881 |     | $     |   410 |     | $                  |  2,610,439 |     | $                   | (23,927  | ) |     | $           | (2,471,088 | ) |     | $                   |    115,834 |   |
| Issuance of common stock in connection with sales made under private offerings |     |                          | - |     |       | - |     |              |   123,575 |     | $     |   124 |     | $                  |    489,751 |     | $                   | -        |   |     | $           | -          |   |     | $                   |    489,875 |   |
| Stock based compensation                                                       |     |                          | - |     |       | - |     |              |     7,793 |     | $     |     8 |     | $                  |    116,891 |     | $                   | -        |   |     | $           | -          |   |     | $                   |    116,899 |   |
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