Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 231

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 231
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 those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ MaloneBailey, LLP

www.malonebailey.com

We have served as the Company's auditor
since 2024.

Houston, Texas

March 27, 2025 except for Note 10 which is dated May 14, 2025

<div align='center'>F-19

GSR III ACQUISITION CORP.
BALANCE SHEETS</div>

| Assets                                                                                                                                                                                                                                                               
 Current assets:                                                                                                                                                                                                                                                      |     | December 31, 
 2024         |             |   |     | 2023 |         |   |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|------------:|:--|:----|:-----|--------:|:--|
| Cash                                                                                                                                                                                                                                                                 |     | $            |   1,787,033 |   |     | $    |       — |   |
| Prepaid expenses                                                                                                                                                                                                                                                     |     |              |     148,845 |   |     |      |   8,502 |   |
| Total current assets                                                                                                                                                                                                                                                 |     |              |   1,935,878 |   |     |      |   8,502 |   |
| Investments held in Trust Account                                                                                                                                                                                                                                    |     |              | 231,412,096 |   |     |      |       — |   |
| Total Assets                                                                                                                                                                                                                                                         |     | $            | 233,347,974 |   |     | $    |   8,502 |   |
| Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ (Deficit) Equity                                                                                                                                                               |     |              |             |   |     |      |         |   |
| Current liabilities:                                                                                                                                                                                                                                                 |     |              |             |   |     |      |         |   |
| Accounts payable and accrued expenses                                                                                                                                                                                                                                |     | $            |      49,529 |   |     | $    |       — |   |
| Total current liabilities                                                                                                                                                                                                                                            |     |              |      49,529 |   |     |      |       — |   |
| Deferred underwriting