Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 204

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 204
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000,000 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   1,412,096 |   |
| Ordinary shares subject to possible redemption, December 31, 2024        |     | $ | 231,412,096 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   2,423,265 |   |
| Ordinary shares subject to possible redemption, March 31, 2025           |     | $ | 233,835,361 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   2,437,888 |   |
| Ordinary shares subject to possible redemption, June 30, 2025            |     | $ | 236,273,249 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   2,468,461 |   |
| Ordinary shares subject to possible redemption, September 30, 2025       |     | $ | 238,741,710 |   |

Net Income (Loss) Per Ordinary Share

The Company complies with the accounting and disclosure requirements
of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss)
by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable ordinary shares
is excluded from net income (loss) per ordinary share as the redemption value approximates fair value.

The calculation of diluted income (loss) per ordinary share does not
consider the effect of the rights issued in connection with the Initial Public Offering and the Private Units since the exercise of the
units is contingent upon the occurrence of future events. As of September 30, 2025 and December 31, 2024, the Company did not have any
dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares that then share in the
earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary
share for the periods