Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 11

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 11
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 |                         |          |     |                |
| Total liabilities and stockholders’ equity |     |      |    2,380,910 |   |     |      |    417,134 |   |     |      |     78,866 |   |     |            |                         |          |     |                |

| (1) | Pro                                                                                                                                           
 forma as adjusted balance sheet data reflects the pro forma items described immediately above plus our sale of [●] shares of                  
 common stock in this offering at an assumed underwritten offering price of $[●] per share, which is the midpoint                              
 of the estimated initial offering price range set forth on the cover page of this prospectus, after deducting underwriting discounts          
 and commissions and estimated offering expenses payable by us. Pro forma as adjusted balance sheet data is illustrative only and              
 will change based on the actual underwritten offering price and other terms of this offering determined at pricing. Each $1.00                
 increase or decrease in the assumed underwritten offering would increase or decrease pro forma as adjusted cash, total assets                 
 and total stockholders’ deficit by approximately $[●], assuming that the number of shares of common stock offered by                          
 us, as set forth on the cover page of this prospectus, remains the same, and after deducting underwriting discounts and commissions           
 and estimated offering expenses payable by us. We may also increase or decrease the number of shares we are offering. A 10% increase          
 or decrease in the number of shares offered by us would increase or decrease pro forma as adjusted cash, total assets and total stockholders’ 
 deficit by approximately $[●], assuming that the assumed price to public remains the same, and after deducting underwriting                   
 discounts and commissions and estimated offering expenses payable by us. These unaudited pro forma adjustments are based upon available       
 information and certain assumptions we believe are reasonable under the circumstances, and do not include any adjustments in the              
 event the Company elects to exercise the Option to acquire additional mineral rights from Atlas Lithium under the terms of the Option         
 Agreement.                                                                                                                                    |

| 11 |

<div align='center'>RISK FACTORS</div>

Investing in our common stock involves a high degree of risk. You should carefully consider the risks described below, as well as the other information in this prospectus, including our financial statements and the related notes thereto and “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” before deciding whether to invest in our securities.