Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 267

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 267
---
 commission on qualifying new business he originates.

Note 6. Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted
of the following:

|                                                 |     |   | September 30, 
          2025 |     |   | December 31, 
         2024 |
|:------------------------------------------------|:----|:--|--------------:|:----|:--|-------------:|
| Value added tax                                 |     | $ |           259 |     | $ |            - |
| Prepaid expenses                                |     |   |           122 |     |   |           63 |
| Tax receivables                                 |     |   |             - |     |   |            2 |
| Other                                           |     |   |             4 |     |   |            - |
| Total prepaid expenses and other current assets |     | $ |           385 |     | $ |           65 |

Note 7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities
consisted of the following:

|                                                      |     |   | September 30, 
          2025 |     |   | December 31, 
         2024 |
|:-----------------------------------------------------|:----|:--|--------------:|:----|:--|-------------:|
| Deferred payable                                     |     | $ |           175 |     | $ |            - |
| Wages payable                                        |     |   |            37 |     |   |           10 |
| Value added tax payable                              |     |   |             5 |     |   |            - |
| Corporate and regional taxes payable                 |     |   |             - |     |   |           11 |
| Other                                                |     |   |             4 |     |   |            - |
| Total accrued expenses and other current liabilities |     | $ |           221 |     | $ |           21 |

<div align='center'>F-61</div>

Note 8. Bridge Loans and Warrants

Bridge Loans

In May, June, August and September 2025,
the Company entered into a series of unsecured debt note subscription agreements (the “Bridge Loans”) with multiple lenders,
generating aggregate gross proceeds of $5,687. In accordance with the terms of the agreements, the Bridge Loans bear interest at a fixed
annual rate of 15%, payable in kind (“PIK”) calculated on