Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 90

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 90
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roclastic deposits. These rocks can be intruded into older units
such as Goiás Orthogneiss, Iporá Granite and Furnas Formation.

These rocks have high rare earths contents, as
well as high P and may also have high Nb and Ni contents. Our mineral rights are in regions with odds of occurrence of the intrusions
non-mapped by the regional and some mineral rights already have Iporá Alkaline Complex mapped by the regional public data. Other
mineral rights (close to Iporá town) are directly adjacent to Appia, a listed company that has disclosed promising results for
rare earths in its adjacent project. The weathering profile of the region can lead to laterization, which favors the formation of ionic
clay deposits.

While these mineral rights are an important part
of our mineral rights portfolio, they currently are not the principal focus of our development efforts as of the date of this prospectus.
As the Company’s business develops and economic conditions justify their development and extraction, management intends to explore
the further development and extraction of these minerals. A regional geographical map showing the location of the mineral rights follows,
although a further description of the Company’s mineral rights, including maps showing the specific locations, is attached as Exhibit
99.1 to this registration statement of which this prospectus forms a part.

<div align='center'>Figure 59: Regional geological map with our mineral
rights (in blue) and the occurrence of the Ipora Alkaline Complex

Figure 60: Geological map showing the proximity
of our mineral rights to the Appia targets, and the Ipora Alkaline Complex occurrence.</div>

| 79 |

The Company’s mineral rights are listed below, consisting of 18 owned by the Company with an additional
18 mineral rights to be added in the event the Company exercises the Option, resulting in a total of 36 mineral rights:

| Project       |     | Mineral      
 Right Number |              |     | Area               
 (size in hectares) |          |     | Mineral             |     | Municipality               |     | State, Country |
| Goiás Project |     |              | 860.756/2023 |     |                    | 1,950.80 |     | Rare Earths, Potash |     | Jussara                    |     | Goiás, Brazil  |
| Goiás Project |     |              | 860.752/2023 |     |                    |