Company: NKLR
Filing Date: 2025-05-14
Form Type: S-4
Source: 0001213900-25-043376
Chunk: 397

Company: Terra Innovatum Global N.V.
Filing Date: 2025-05-14
Form: S-4
Chunk 397
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     |   | 5,811,182 |            |     |                           | — |                |     |   | 5,750,000 |   |
| Basic and diluted net income (loss) per share  |     | $                  |      0.10 |                |     | $ |      0.10 |            |     | $                         | — |                |     | $ |     (0.00 | ) |

F-13 GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Stock-Based Compensation The Company recognizes compensation costs resulting from the issuance of stock -basedawards to directors as an expense in the financial statement over the requisite service period based on a measurement of fair value for each stock -basedaward. The fair value is amortized as compensation cost on a straight -linebasis over the requisite service period of the awards. The Black -Scholes -Mertonoption -pricingmodel includes various assumptions, including the fair market value of the estimated stock price of the Company, expected life of shares, the expected volatility and the expected risk -freeinterest rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market conditions generally outside the control of the Company. Recent Accounting Standards In November 2023, the FASB issued ASU 2023 -07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating officer decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. This