Company: NKLR
Filing Date: 2025-09-03
Form Type: S-4/A
Source: 0001213900-25-084087
Chunk: 351

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-03
Form: S-4/A
Chunk 351
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 option pricing models that require management to make assumptions about key inputs, including expected volatility, risk -freeinterest rates, term to expiration, and the fair value of the underlying equity. These inputs are inherently subjective and difficult to predict, and even small changes in any of them can materially affect the resulting fair value. The estimation process is particularly sensitive to market conditions and company -specificdevelopments. For example, the resolution of funding thresholds in June 2025 required a final fair value measurement and reclassification of certain warrants, which impacted earnings. We continuously evaluate these assumptions, and changes in inputs or classification could materially affect our financial condition and results of operations. Off-Balance Sheet Arrangements We do not have any off -balancesheet arrangements (as that term is defined in Item 303 of Regulation S -K) that are reasonably likely to have a current or future material effect on our financial condition, expenses, results of operations, liquidity, or capital resources. Related Party Transactions Refer to Note 4. “Related Party Transactions” of the Notes to our Financial Statements included elsewhere in this proxy statement/prospectus for a discussion of related party transactions. Recent Accounting Standards and Pronouncements Refer to Note 3. “Summary of Significant Accounting Policies” of the Notes to our Financial included elsewhere in this of this proxy statement/prospectus for a discussion of recent accounting standards and pronouncements. Quantitative and Qualitative Disclosures About Market Risk We are a smaller reporting company as defined by Rule 12b -2of the Exchange Act and are not required to provide the information otherwise required under this item. 179

executive compensation of pubco directors and officers Executive Compensation Post-Business Combination The following table includes the base salary (in USD) proposed to be paid to each of the Named Executive Officers (NEO’s) of PubCo for fiscal years ended December31, 2025 and 2026.

|                                                                                        | Name and Title |   |    2025 |     |   |    2026 |
|:---------------------------------------------------------------------------------------|:---------------|:--|--------:|:----|:--|--------:|
| Alessandro Petruzzi, Chief Executive Officer                                           |                | $ | 500,000 |     | $ | 558,000 |
| Cesare Frepoli, Chief Operating Officer & Director of Licensing and Regulatory Affairs |                | $ | 450,000 |     | $ | 500,000 |
| Marco Cherubini, Chief Technology Officer & Product Director                           |                |