NOTE 4. NET CAPITAL REQUIREMENTS

As a broker dealer, AtlasClearing is subject to the uniform net capital rule adopted and administered by the Securities and Exchange Commission. The rule requires maintenance of minimum net capital and prohibits a broker dealer from engaging in securities transactions at a time when its net capital falls below minimum requirements, as those terms are defined by the rule. Under the alternative method permitted by this rule, net capital shall not be less than the greater of $250,000 or 2% of aggregate debit items arising from customer transactions, as defined. Also, the AtlasClearing has a minimum requirement based upon the number of securities’ markets that the Company maintains. At June 30, 2026 and 2025, AtlasClearing’s net capital was $14,416,508 and $11,190,362, respectively, which was $14,166,508 and $10,940,362, respectively, in excess of the minimum required.