Company: NKLR
Filing Date: 2025-08-01
Form Type: S-4/A
Source: 0001213900-25-070223
Chunk: 452

Company: Terra Innovatum Global N.V.
Filing Date: 2025-08-01
Form: S-4/A
Chunk 452
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 |   603,441 |            |     | $                         | — |                |     | $ |   (16,498 | ) |
| Denominators:                                  |     |                    |           |                |     |   |           |            |     |                           |   |                |     |   |           |   |
| Weighted average shares outstanding            |     |                    | 3,330,601 |                |     |   | 5,811,182 |            |     |                           | — |                |     |   | 5,750,000 |   |
| Basic and diluted net income (loss) per share  |     | $                  |      0.10 |                |     | $ |      0.10 |            |     | $                         | — |                |     | $ |     (0.00 | ) |

F-30 GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Stock-Based Compensation The Company recognizes compensation costs resulting from the issuance of stock -basedawards to directors as an expense in the financial statement over the requisite service period based on a measurement of fair value for each stock -basedaward. The fair value is amortized as compensation cost on a straight -linebasis over the requisite service period of the awards. The Black -Scholes -Mertonoption -pricingmodel includes various assumptions, including the fair market value of the estimated stock price of the Company, expected life of shares, the expected volatility and the expected risk -freeinterest rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market conditions generally outside the control of the Company. Recent Accounting Standards In November 2023, the FASB issued ASU 2023 -07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating officer decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities