Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 280

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 280
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 required to have, nor were
we engaged to perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ MaloneBailey, LLP

www.malonebailey.com

We have served as the Company’s auditor since 2025

Houston, Texas

May 14, 2025 except for Note 7 which is dated July 14, 2025

<div align='center'>F-69

Terra Innovatum Global S.R.L.
Balance Sheet
(all amounts in USD)</div>

|                            |     | April 29, 
 2025      |        |
|:---------------------------|:----|:----------|-------:|
| Assets                     |     |           |        |
| Current assets:            |     |           |        |
| Cash                       |     | $         | 11,396 |
| Total assets               |     | $         | 11,396 |
| Quotaholders’ equity:      |     |           |        |
| Corporate capital          |     | $         | 11,396 |
| Total quotaholders’ equity |     |           | 11,396 |
| Total quotaholders’ equity |     | $         | 11,396 |

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

F-70

Terra Innovatum Global S.R.L.
Statement of Quotaholders’ Equity

For the period beginning April 29, 2025 (inception) and ended April 29, 2025
(all amounts in USD, except for share)</div>

| Beginning balance at April 29, 2025 |     | Corporate 
 capital   |      — |     | Total         
 quotaholders’ 
 equity