Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 193

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 193
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 ) |     | $                       | (1,062,567 | ) |
| Cash flows from investing activities:                                   |     |                         |            |   |     |                         |            |   |
| Acquisition of capital assets                                           |     | $                       |    (39,488 | ) |     | $                       |          - |   |
| Net cash used in investing activities                                   |     | $                       |    (39,488 | ) |     | $                       |          - |   |
| Cash flows from financing activities:                                   |     |                         |            |   |     |                         |            |   |
| Net proceeds from sale of common stock                                  |     | $                       |          - |   |     | $                       |    525,000 |   |
| Related party transaction                                               |     |                         |  1,324,296 |   |     |                         |    397,215 |   |
| Net cash provided by  financing activities                              |     | $                       |  1,324,296 |   |     | $                       |    922,215 |   |
| Effect of exchange rates on cash and cash equivalents                   |     | $                       |        111 |   |     | $                       |      1,293 |   |
| Net increase (decrease) in cash and cash equivalents                    |     | $                       |        775 |   |     | $                       |   (139,059 | ) |
| Cash and cash equivalents at beginning of period                        |     | $                       |      5,198 |   |     | $                       |    144,257 |   |
| Cash and cash equivalents at end of period                              |     | $                       |      5,973 |   |     | $                       |      5,198 |   |

<div align='center'>The accompanying notes are an integral part of the consolidated financial statements.</div>

| F-23 |

<div align='center'>APOLLO RESOURCES CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 1 – ORGANIZATION, BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Description of Business

On August 21, 2020, Apollo Resources Corporation (“Apollo Resources” or the “Company”) was incorporated under the laws of the Republic of the Marshall Islands. Concurrently. Atlas Lithium held an approximate 58.71% interest in the Company as of