NOTE 3. CASH SEGREGATED IN ACCORDANCE WITH FEDERAL REGULATIONS

The AtlasClearing is required by Rule 15c3-3 of the Securities and Exchange Commission to maintain a cash reserve with respect to customers’ transactions and credit balances, on a settlement date basis. Such a reserve is computed weekly using a formula provided by the rule and the reserve account must be separate from all other bank accounts of AtlasClearing. The required reserve as of June 30, 2026 and 2025, was calculated to be $22,436,492 and $20,890,603, respectively. AtlasClearing had $23,376,990 and $21,175,129, respectively, cash on deposit in the reserve account, which was $940,498 and $284,526, respectively, more than the amount required. On July 1, 2026, AtlasClearing withdrew $400,000 to the reserve account in accordance with the rule which resulted in an excess of $540,498. On July 1, 2025, AtlasClearing deposited $225,000 to the reserve account in accordance with the rule which resulted in an excess of $509,526.

AtlasClearing is required by Rule 15c3-3 of the Securities and Exchange Commission to maintain a cash reserve with respect to broker-dealer transactions and credit balances. Such a reserve is computed weekly using a formula provided by the rule and the reserve account must be separate from all other bank accounts of AtlasClearing. The required reserve as of June 30, 2026 and 2025, was calculated to be $521,309 and $100,000, respectively. As of June 30, 2026 and 2025, AtlasClearing had $378,962 and $200,575, respectively, cash on deposit in the reserve account, which was $142,347 less than the amount required as of June 30, 2026 and $100,575, respectively, more than the amount required. On July 1, 2026, the Company timely deposited $242,347 to the reserve account in accordance with the rule which resulted in an excess of $100,000.