Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 46

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 46
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) |     | $                 | 5.10 |     | $   | 2.75 |
| Third (07/01 - 09/30)  |     | $                 | 5.50 |     | $   | 2.25 |
| Fourth (10/01 - 12/31) |     | $                 | 3.79 |     | $   | 2.45 |

|                        |     | Year Ended        
 December 31, 2023 |       |     |     |      |
|:-----------------------|:----|:------------------|------:|:----|:----|-----:|
|                        |     | High              |       |     | Low |      |
| First (01/01 - 03/31)  |     | $                 |  7.45 |     | $   | 3.17 |
| Second (04/01 - 06/30) |     | $                 | 18.75 |     | $   | 4.00 |
| Third (07/01 - 09/30)  |     | $                 |  5.12 |     | $   | 4.05 |
| Fourth (10/01 - 12/31) |     | $                 |  4.90 |     | $   | 2.93 |

Dividend Policy

We have never paid or declared any cash dividends on our common stock, and we do not anticipate paying any cash dividends on our common stock in the foreseeable future. We intend to retain all available funds and any future earnings to fund the development and expansion of our business. Any future determination to pay dividends will be at the discretion of our Board of Directors and will depend upon a number of factors, including our results of operations, financial condition, future prospects, contractual restrictions, restrictions imposed by applicable law and other factors our Board of Directors deems relevant.

| 32 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our cash and capitalization as of June 30, 2025 on:

| ● | an                                                                                                                                                  
 actual basis;                                                                                                                                       |
| ● | on                                                                                                                                                  
 a pro forma basis to reflect, as of the date of this prospectus, (i) the issuance of 33,056 shares of common stock upon the exercise of outstanding 
 stock options and (ii) the issuance of 506,389 shares of common stock in connection