Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 215

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 215
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 recognized upon consummation of the Business Combination since the grant date
fair value per share of $0.004348 equaled the amount initially received for the purchase of the Founder Shares.

Overall

Management believes these transactions significantly impact the Company’s
future operations and capital structure. No adjustments have been made to the accompanying financial statements as of September 30, 2025
for these subsequent events.

<div align='center'>F-19

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of

GSR III Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying
balance sheets of GSR III Acquisition Corp. (the “Company”) as of December 31, 2024 and 2023, and the related statements
of operations, changes in shareholders’ equity (deficit), and cash flows for the year ended December 31, 2024 and for the period
from May 10, 2023 (inception) through December 31, 2023, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2024 and 2023, and the results of its operations and its cash flows for the year ended December 31, 2024 and for the period from
May 10, 2023 (inception) through December 31, 2023, in conformity with accounting principles generally accepted in the United States
of America.

Going Concern Matter

The accompanying financial statements
have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, has
incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. The Company’s business
plan is dependent on the completion of a Business Combination within a prescribed period of time and if not completed will cease all
operations except for the purpose of liquidating. These conditions raise substantial doubt about the Company’s ability to continue
as a going concern. Management’s plans in regard to these matters are also described in Note 1. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the
responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements