Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 173

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 173
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| Basic and diluted loss per share                      |     |                         |            |   |     |                         |            |   |     |                         |           |   |
| Net loss per share                                    |     | $                       |      (0.13 | ) |     | $                       |      (0.12 | ) |     | $                       |     (0.08 | ) |
| Weighted-average number of common shares outstanding: |     |                         |            |   |     |                         |            |   |     |                         |           |   |
| Basic and diluted                                     |     |                         | 13,447,169 |   |     |                         |  9,029,706 |   |     |                         | 8,118,737 |   |
| Comprehensive loss:                                   |     |                         |            |   |     |                         |            |   |     |                         |           |   |
| Net loss                                              |     | $                       | (1,713,123 | ) |     | $                       | (1,071,845 | ) |     | $                       |  (657,375 | ) |
| Foreign currency translation adjustment               |     | $                       |    (63,575 | ) |     | $                       |    (35,489 | ) |     | $                       |    (6,950 | ) |
| Comprehensive loss                                    |     | $                       | (1,776,698 | ) |     | $                       | (1,107,334 | ) |     | $                       |  (664,325 | ) |

<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              |            |   |
|:-------------------------------------------------------------------------------|:----|:-------------------------|--:|:----|:------|:--|:----|:-------------|-----------: