Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 236

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 236
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 value on a recurring basis as of December 31, 2024 and indicates
the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

| Assets:                           |     | As of        
 December 31, 
 2024         |             |     | Quoted    
 Prices in 
 Active    
 Markets   
 (Level    
 1)        |             |     | Significant 
 Other       
 Observable  
 Inputs      
 (Level      
 2)          |   |     | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level       
 3)           |   |
|:----------------------------------|:----|:-------------|------------:|:----|:----------|------------:|:----|:------------|:--|:----|:-------------|:--|
| Investments held in Trust Account |     | $            | 231,412,096 |     | $         | 231,412,096 |     | $           | — |     | $            | — |

NOTE 9. SEGMENT INFORMATION

ASC Topic 280, “Segment
Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products,
services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate
financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding
how to allocate resources and assess performance.

The Company’s chief operating
decision maker (“CODM”) has been identified as the Co-Chief Executive Officers, who collectively review the operating results
for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management
has determined that the Company only has one operating segment.

When evaluating the Company’s
performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, formation and operational costs
and dividend earned on investments held in Trust Account which include the accompanying statements of operations.

<div align='center'>F-36

GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS</div>

NOTE 9. SEGMENT INFORMATION(cont.)

The key measures of segment
profit or loss reviewed by our CODM are interest earned on investments held in Trust Account and formation and operational costs. The
CODM reviews dividend earned on investments held in Trust Account to measure and monitor stockholder value and determine the most effective
strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Formation and