Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 300

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 300
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 accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ MaloneBailey, LLP

www.malonebailey.com

We have served as the Company’s auditor since 2025

Houston, Texas

May 14, 2025 except for Note 7 which is dated July 14, 2025

<div align='center'>F-71

Terra Innovatum Global S.R.L.
Balance Sheet
(all amounts in USD)</div>

|                            |     | April 29, 
 2025      |        |
|:---------------------------|:----|:----------|-------:|
| Assets                     |     |           |        |
| Current assets:            |     |           |        |
| Cash                       |     | $         | 11,396 |
| Total assets               |     | $         | 11,396 |
| Quotaholders’ equity:      |     |           |        |
| Corporate capital          |     | $         | 11,396 |
| Total quotaholders’ equity |     |           | 11,396 |
| Total quotaholders’ equity |     | $         | 11,396 |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-72

Terra Innovatum Global S.R.L.
Statement of Quotaholders’ Equity

For the period beginning April 29, 2025 (inception) and ended April 29, 2025
(all amounts in USD, except for share)</div>

| Beginning balance at April 29, 2025 |     | Corporate 
 capital   |      — |     | Total         
 quotaholders’ 
 equity        |      — |
|:------------------------------------|:----|:----------|-------:|:----|:--------------|-------:|
| Capital contributions               |     |           | 11,396 |     |               | 11,396 |
| Ending balance at April 29, 2025    |     | $         | 11,396 |     | $             | 11,396 |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-73

Terra Innovatum Global S.R.L.
Statement of Cash Flows
(all amounts in USD)</div>

|                                           |     | For the period  
 beginning