Company: NKLR
Filing Date: 2025-07-15
Form Type: S-4/A
Source: 0001213900-25-063846
Chunk: 440

Company: Terra Innovatum Global N.V.
Filing Date: 2025-07-15
Form: S-4/A
Chunk 440
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 | $ | —           |     | $ | —            |

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

F-17 GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS (Unaudited) 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 -ChiefExecutive 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 formation and operational costs and interest and dividends earned on cash and investments held in Trust Account, which are included in the accompanying statements of operations. The key measures of segment profit or loss reviewed by our CODM are interest and dividends earned on cash and investments held in Trust Account and formation and operational costs. The CODM reviews interest and dividends earned on cash and investments held in Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Formation and operational costs are reviewed