Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 120

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 120
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 proceeds were allocated to the PIPE Shares, resulting in a $36.8 million increase to additional paid-in
capital on the unaudited pro forma condensed combined balance sheet as of September 30, 2025.

Pursuant to the April 28, 2025 engagement letter between
GSR III and The Benchmark Company, LLC (“Benchmark”), Benchmark was entitled to a placement agent fee equal to 5.0% of the
gross proceeds from PIPE Subscribers it introduced. Benchmark sourced $19.2 million of gross proceeds, resulting in a $962.0 thousand
cash fee paid at Closing. Additionally, pursuant to the engagement letter between GSR III and Benchmark, the Company reimbursed Benchmark
for $200.0 thousand other necessary out-of-pocket expenses incurred directly in connection with the engagement letter. The total $1.2
million fee was allocated between the PIPE Shares, Half Warrants, and Quarter Warrants using the same method used to allocate the proceeds
and is reflected as a reduction to additional paid-in capital in the unaudited pro forma condensed combined balance sheet as of September
30, 2025.

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Pro Forma Adjustments for Other Material Events:

| (bb) | To                                                                                           
 reflect interest incurred of $47.7 thousand and amortization of debt issuance costs and debt 
 discounts of $0.3 thousand and $18.9 thousand respectively from October 1, 2025 through the  
 Closing Date on Bridge Loans entered into prior to September 30, 2025.                       |

Pro Forma Other Transaction Accounting Adjustments:

| (a) | To reflect the release of the cash and investments held in                                      
 the Trust Account to cash and cash equivalents following the redemption of 14,475,606 GSR       
 III Class A ordinary shares for aggregate proceeds of $150.4 million from the Trust Account.    
 The amount of investments held in the Trust Account released to cash is equal to the historical 
 balance of the Trust Account as of September 30, 2025 in the amount of $238.7 million, plus     
 $155.6 thousand dividend income on the Trust Account subsequent to September 30, 2025 through   
 the Closing Date (see Note 3(aa)) less the $150.4 million aggregate redemptions.                |

| (b) | To reflect the recognition of (i) the issuance of PubCo Preferred                                     
 Shares to PAC upon the Closing and (ii) the