Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 215

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 215
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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 7,772,425
shares of its common stock and 1 share
of its preferred stock issued and outstanding. As of December 31, 2024, the Company had 6,667,345
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 1,105,080 shares 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               |     |                  |   377,422 |
| Issuance of shares in connection with sales made under private offerings |     |                  |   568,066 |
| Consideration of the Option Agreement with Atlas Lithium                 |     |                  |   159,592 |
| Total                                                                    |     |                  | 1,105,080 |

| 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 Rights of Preferred A Stock provides that for so long as it is issued and outstanding, its holders shall vote together as a single class with the holders of the Company’s common stock, with the holders of Preferred A Stock being entitled to 51% of the total votes on all such matters regardless of the actual number of shares of Preferred A Stock then outstanding, and the holders