ATLAS CRITICAL MINERALS Corp

Segment reporting

We haveone reportable segment: mining. The mining segment derives revenue in Brazil by mining, beneficiating and selling material mined from our mineral rights. To date, we have generated revenue solely from two projects: Rio Piracicaba Iron Ore Project and Quartzite Project. Our other mineral properties are in pre-exploration and exploration phase.

The accounting policies of the mining segment are the same as those described in the summary of significant accounting policies.

The chief operating decision maker (CODM) of the mining segment is our chief executive officer. The CODM regularly reviews the revenue, significant expenses categories, including exploration and evaluation costs, and general and administrative expenses.

Total segment assets as of June 30, 2026, were $8,407,422, primarily consisting of cash and cash equivalents ($5,536,422) and mineral rights ($1,629,786). These assets are considered by the CODM in decision-making, including resource allocation, based on the development and exploration plans for each of our properties.

The CODM uses the gross profit of the reportable segment, presented on our consolidated statements of operation, as the only profit and loss measure for the decision-making process for the allocation of resources.

All of our revenue and long-lived assets are located in Brazil. For the six-month period ended June 30, 2026, we had one customer accounting for 100% of our revenue.