Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 60

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 60
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are also required to make certain judgments that affect the reported amounts of revenues and expenses during each reporting period. We
periodically evaluate our estimates and assumptions including, but not limited to, those relating to business acquisitions, revenue recognition,
recoverability of assets including customer receivables, contingencies, valuation of financial instruments, stock-based compensation
and income taxes. We base our estimates on historical experience and various assumptions that we believe to be reasonable based on specific
circumstances. These assumptions and estimates involve the exercise of judgment and discretion, which may evolve over time in light of
operational experience, regulatory direction, developments in accounting principles and other factors. Actual results could differ from
these estimates as a result of changes in circumstances, assumptions, policies or developments in the business, which could materially
affect our financial statements.

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Our ability to pay dividends may be limited and the level of future dividends is subject to change.

We do not expect to pay dividends for the foreseeable
future. Payment of dividends on our shares in the future will be subject to business conditions, financial conditions, earnings, cash
balances, commitments, strategic plans and other factors that the Board of Directors may deem relevant at the time it recommends approval
of the dividend. Any dividend policy, once adopted, will be subject to change based on changes in statutory requirements, market trends,
strategic developments, capital requirements and a number of other factors. In addition, under the Articles of Association and Dutch
law, dividends may be declared on the Ordinary Shares only if the amount of equity exceeds the paid up and called up capital plus the
reserves that have to be maintained pursuant to Dutch law or the Articles of Association. Further, even if we are permitted under the
Articles of Association and Dutch law to pay cash dividends on our shares, we may not have sufficient cash to pay dividends in cash on
our shares. We will be a holding company and our operations will be carried out through our subsidiaries. As a result, our ability to
pay dividends will primarily depend on the ability of our subsidiaries to generate earnings and to provide us with the necessary financial
resources.

It may be difficult to enforce U.S. judgments against us.

We are a company incorporated under the laws of
the Netherlands, and a substantial portion of our assets are outside of the United States. Many of our directors and senior management
will be resident outside the United States, and all or a substantial portion of our respective assets may be located outside the
United