Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 301

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 301
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 |   |                     — |       |     |            |     |   | 80,464,670 |       |     | 4(h)        |     |   | —                     |     |            |     |   | 60,858,306 |       |     | 4(h) |
| Basic and diluted net loss per share attributable to PubCo ordinary shareholders                       |                                     | $ |            — |               |     | $ |            — |             |     | $ |                     — |       |     |            |     | $ |      (0.16 | )     |     | 4(h)        |     | $ | —                     |     |            |     | $ |      (0.21 | )     |     | 4(h) |

See accompanying notes to the unaudited pro forma condensed combined financial information.

139 NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION 1.Basis of Pro Forma Presentation The unaudited pro forma condensed combined financial information was prepared in accordance with Article 11 of SEC Regulation S -X, as amended by the final rule, Release No. 33 -10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses. Release No. 33 -10786replaces the historical pro forma adjustments criteria with simplified requirements to depict the accounting for the transaction (“Transaction Accounting Adjustments”) and presents the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). GSR III and Terra Innovatum management have elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The adjustments presented in the unaudited pro forma condensed combined financial information have been identified and presented to provide relevant information necessary for an understanding of PubCo at the Closing, the Bridge Loan Financing, and the Other Material Events. The unaudited pro forma condensed combined financial information does not give effect to any anticipated synergies, operating efficiencies, tax savings, or cost savings that may be associated with the Closing. GSR III and Terra Innovatum have not had any historical relationship prior to the Closing. Accordingly, no pro forma adjustments were required to eliminate activities between the companies. The pro forma adjustments reflecting the Closing, the Bridge Loan Financing, and the Other Material Events are based on certain currently available information and certain assumptions and methodologies that both GSR III and Terra Innovatum