Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 205

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 205
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 % |     | Non-Redeemable 
 Shares         | 6,172,500 
        21 | % |     | 2024       
 Redeemable 
 Shares     | - 
 0 | % |     | Non-Redeemable 
 Shares         | 5,750,000 
       100 | % |
|:-----------------------------------------------|:----|:------------------------------------|-----------:|:--|:----|:---------------|----------:|:--|:----|:-----------|:--|:--|:----|:---------------|----------:|:--|
| Allocation of net income (loss)                |     | $                                   |  2,720,676 |   |     | $              |   730,147 |   |     | $          | - |   |     | $              |  (116,235 | ) |
| Denominators:                                  |     |                                     |            |   |     |                |           |   |     |            |   |   |     |                |           |   |
| Weighted average shares outstanding            |     |                                     | 23,000,000 |   |     |                | 6,172,500 |   |     |            | - |   |     |                | 5,750,000 |   |
| Basic and diluted net income (loss) per share  |     | $                                   |       0.12 |   |     | $              |      0.12 |   |     | $          | - |   |     | $              |     (0.02 | ) |

Stock-Based Compensation

The Company recognizes compensation costs resulting from the issuance
of stock-based awards to directors as an expense in the financial statement over the requisite service period based on a measurement
of fair value for each stock-based award. The fair value is amortized as compensation cost on a straight-line basis over the requisite
service period of the awards. The Black-Scholes-Merton option-pricing model includes various assumptions, including the fair market value
of the estimated stock price of the Company, expected life of shares, the expected volatility and the expected risk-free interest rate,
among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market conditions
generally outside the control of the Company.

Recent Accounting Standards

Management does not believe that any recently issued, but not yet
effective, accounting standards, if currently