Company: NKLR
Filing Date: 2025-08-01
Form Type: S-4/A
Source: 0001213900-25-070223
Chunk: 309

Company: Terra Innovatum Global N.V.
Filing Date: 2025-08-01
Form: S-4/A
Chunk 309
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 | )    |
| Plus: Transaction financing – Bridge Loan Financing                                      |     |            |    4,870 |      |
| Minus: Unpaid GSR III transaction expenses – underwriting fee                            |     |            |   (9,200 | )    |
| Minus: Unpaid GSR III transaction expenses – other transaction costs                     |     |            |   (2,148 | )    |
| Minus: Terra Innovatum transaction expenses – limited to $4,000,000                      |     |            |   (4,000 | )    |
| GSR III Available Cash                                                                   |     | $          |   25,000 |      |

____________ (1)Total actual and expected dividends on investments held in the Trust Account subsequent to March 31, 2025 through the estimated Closing Date are estimated to be $4.8 million. (2)Reflects the assumption that GSR III public stockholders exercise their redemption rights with respect to 19,580,736 GSR III Class A Ordinary Shares subject to possible redemption prior to the consummation of the Business Combination at a redemption price of $10.38 per share, or $203.2 million in cash. 4.Adjustments to Unaudited Pro Forma Condensed Combined Statement of Operations for the Three Months Ended March 31, 2025 and for the Year Ended December 31, 2024 The pro forma notes and adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows: Pro Forma Adjustments for Bridge Loan Financing: (aaa) To reflect the recognition of the debt issuance costs allocated to the liability -classifiedwarrants in Note 3(aaa). In accordance with ASC 825 -10-25-3, issuance costs allocated to freestanding financial instruments that are classified as liabilities and subsequently measured at fair value through earnings are expensed immediately as incurred. Pro Forma Adjustments for Other Material Events: (aa)To reflect the recognition of the change in fair value of liability -classifiedwarrants from issuance date to the remeasurement date of June 6, 2025. On this date, the Company completed the Bridge Package. Immediately prior to reclassification, the warrants were remeasured to fair value using a Black -Scholes -Mertonoption -pricingmodel. See Note 3(bb).

149 Pro Forma Transaction Accounting Adjustments: (a)To reflect the estimated transaction costs of GSR III