Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 69

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 69
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 securities and the trading prices of our securities may be more volatile.

Further, Section 102(b)(1) of the JOBS
Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies
(that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered
under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that
a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies
but any such election to opt out is irrevocable. We have elected not to opt out of such extended transition period, which means that when
a standard is issued or revised and it has different application dates for public or private companies, we, as an emerging growth company,
can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of our
financial statements with another public company, which is neither an emerging growth company nor an emerging growth company which has
opted out of using the extended transition period difficult or impossible because of the potential differences in accountant standards
used.

Once we lose our “emerging growth company”
status, we will no longer be able to take advantage of certain exemptions from reporting, and we will also be required to comply with
the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act. We will incur additional expenses in connection with
such compliance and our management will need to devote additional time and effort to implement and comply with such requirements.

<div align='center'>MARKET AND INDUSTRY DATA</div>

Certain information contained
in this registration statement relates to or is based on studies, publications, surveys and other data obtained from third-party sources
and our own internal estimates and research. While we believe these third-party sources to be reliable as of the date of this registration
statement, we have not independently verified the market and industry data contained in this registration statement or the underlying
assumptions relied on therein. Finally, while we believe our own internal research is reliable, such research has not been verified by
any independent source. Notwithstanding the foregoing, we are liable for the information provided in this registration statement. The
industry in which we operate is subject to a high degree of uncertainty and risk due to a variety of factors, including those described
in the section of this registration